R. V. Aguilera, D. E. Rupp, C. A. Williams, and J. Ganapathi, Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations, Academy of Management Review, vol.32, issue.3, pp.836-863, 2007.

T. C. Ambos, U. Andersson, and J. Birkinshaw, What are the consequences of initiativetaking in multinational subsidiaries, Journal of International Business Studies, vol.41, issue.7, pp.1099-1118, 2010.

U. Andersson, M. Forsgren, and U. Holm, The strategic impact of external networks: subsidiary performance and competence development in the multinational corporation, Strategic Management Journal, vol.23, issue.11, pp.979-996, 2002.

U. Andersson, M. Forsgren, and U. Holm, Balancing subsidiary influence in the federative MNC: a business network view, Journal of International Business Studies, vol.38, issue.5, pp.802-818, 2007.

S. M. Ansari, P. C. Fiss, and E. J. Zajac, Made to fit: How practices vary as they diffuse, vol.35, pp.67-92, 2010.

E. R. Banalieva and C. Dhanaraj, Home-region orientation in international expansion strategies, Journal of International Business Studies, vol.44, issue.2, pp.89-116, 2013.

P. Bansal, Evolving sustainably: A longitudinal study of corporate sustainable development, Strategic Management Journal, vol.26, issue.3, pp.197-218, 2005.

P. Bansal and K. Roth, Why companies go green: A model of ecological responsiveness, Academy of Management Journal, vol.43, issue.4, pp.717-736, 2000.

R. M. Baron and D. A. Kenny, The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations, Journal of personality and social psychology, vol.51, issue.6, pp.1173-1182, 1986.

C. Bartlett and S. Ghoshal, Tap your subsidiaries for global reach, Harvard business review, vol.64, issue.6, pp.87-94, 1986.

K. Basu and G. Palazzo, Corporate social responsibility: a process model of sensemaking, Academy of Management Review, vol.33, issue.1, pp.122-136, 2008.

C. F. Baum, checkreg3: Stata module to check identification status of simultaneous equations system, 2007.

J. Birkinshaw, Entrepreneurship in multinational corporations: The characteristics of subsidiary initiatives, Strategic Management Journal, vol.18, issue.3, pp.207-229, 1997.

J. Birkinshaw and N. Hood, Multinational subsidiary evolution: capability and charter change in foreign-owned subsidiary companies, Academy of Management Review, vol.23, issue.4, pp.773-795, 1998.

J. Birkinshaw, N. Hood, and S. Jonsson, Building firm-specific advantages in multinational corporations: the role of subsidiary initiative, Strategic Management Journal, vol.19, issue.3, pp.221-242, 1998.

J. Birkinshaw and N. Hood, Unleash innovation in foreign subsidiaries, Harvard Business Review, vol.79, issue.3, pp.131-166, 2001.

I. Björkman, M. Ehrnrooth, A. Smale, and S. John, The determinants of line management internalisation of HRM practices in MNC subsidiaries, The International Journal of Human Resource Management, vol.22, issue.8, pp.1654-1671, 2011.

I. Björkman, C. F. Fey, and H. J. Park, Institutional theory and MNC subsidiary HRM practices: evidence from a three-country study, Journal of International Business Studies, vol.38, issue.3, pp.430-446, 2007.

C. Bouquet and J. Birkinshaw, Weight versus voice: How foreign subsidiaries gain attention from corporate headquarters, Academy of Management Journal, vol.51, issue.3, pp.577-601, 2008.

C. Bouquet, A. Morrison, and J. Birkinshaw, International attention and multinational enterprise performance, Journal of International Business Studies, vol.40, issue.1, pp.108-131, 2009.

P. Bromley and W. Powell, From smoke and mirrors to walking the talk: Decoupling in the contemporary world, pp.6483-530, 2012.

R. A. Burgelman, Intraorganizational ecology of strategy making and organizational adaptation: Theory and field research, Organization Science, vol.2, issue.3, pp.239-262, 1991.

L. R. Burns and D. R. Wholey, Adoption and abandonment of matrix management programs: Effects of organizational characteristics and interorganizational Networks, Academy of Management Journal, vol.36, issue.1, pp.106-138, 1993.

J. Cantwell, J. H. Dunning, and S. M. Lundan, An evolutionary approach to understanding international business activity: The co-evolution of MNEs and the institutional environment, Journal of International Business Studies, vol.41, issue.4, pp.567-586, 2010.

A. B. Carroll, A three-dimensional conceptual model of corporate performance, Academy of Management Review, vol.4, issue.4, pp.497-505, 1979.

S. J. Chang, A. Van-witteloostuijn, and L. Eden, From the editors: common method variance in international business research, Journal of International Business Studies, vol.41, issue.2, pp.178-184, 2010.

A. K. Chatterji, R. Durand, D. Levine, and S. Touboul, Do ratings of firms converge? Implications for strategy research, Strategic Management Journal, 2015.

B. Cheng, I. Ioannou, and G. Serafeim, Corporate social responsibility and access to finance, Strategic Management Journal, vol.35, issue.1, pp.1-23, 2014.

J. N. Choi and R. H. Price, The effects of person-innovation fit on individual responses to innovation, Journal of Occupational and Organizational Psychology, issue.78, pp.83-96, 2005.

P. Christmann, Multinational companies and the natural environment: Determinants of global environmental policy, Academy of Management Journal, vol.47, issue.5, pp.747-760, 2004.

C. W. Craighead, D. J. Ketchen, K. S. Dunn, and G. G. Hult, Addressing common method variance: guidelines for survey research on information technology, operations, and supply chain management. Engineering Management, IEEE Transactions on, vol.58, issue.3, pp.578-588, 2011.

D. Crilly, Predicting stakeholder orientation in the multinational enterprise: A midrange theory, Journal of International Business Studies, vol.42, issue.5, pp.694-717, 2010.

D. Crilly, Predicting stakeholder orientation in the multinational enterprise: A midrange theory, Journal of International Business Studies, vol.42, issue.5, pp.694-717, 2011.

D. Crilly and P. Sloan, Enterprise logic: explaining corporate attention to stakeholders from the 'inside-out', Strategic Management Journal, vol.33, issue.10, pp.1174-1193, 2012.

D. D. Crilly and P. P. Sloan, Autonomy or Control? Organizational Architecture and Corporate Attention to Stakeholders, Organization Science, vol.25, issue.2, pp.339-355, 2014.

D. Crilly, M. Zollo, and M. T. Hansen, Faking it or muddling through? Understanding decoupling in response to stakeholder pressures, Academy of Management Journal, vol.55, issue.6, pp.1429-1448, 2012.

G. F. Davis and H. R. Greve, Corporate elite networks and governance changes in the 1980s, American Journal of Sociology, vol.103, issue.1, pp.1-37, 1997.

P. S. Davis, A. B. Desai, and J. D. Francis, Mode of international entry: An isomorphism perspective, Journal of International Business Studies, pp.239-258, 2000.

D. L. Deephouse, Does isomorphism legitimate, Academy of Management Journal, vol.39, issue.4, pp.1024-1039, 1996.
DOI : 10.5465/256722

M. A. Delmas and M. W. Toffel, Organizational responses to environmental demands: Opening the black box, Strategic Management Journal, vol.29, issue.10, pp.1027-1055, 2008.

P. Dimaggio and W. Powell, The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields, American Sociological Review, vol.48, issue.2, pp.147-160, 1983.

Y. L. Doz and C. K. Prahalad, Managing DMNCs: A search for a new Paradigm, Strategic Management Journal, vol.12, issue.S1, pp.145-164, 1991.

M. B. Dunn and C. Jones, Institutional Logics and Institutional Pluralism: The Contestation of Care and Science Logics in Medical Education, 1967.

, Administrative Science Quarterly, vol.55, issue.1, pp.114-149

R. Durand and J. Jourdan, Jules or Jim: Alternative conformity to minority logics, Academy of Management Journal, vol.55, issue.6, pp.1295-1315, 2012.
DOI : 10.5465/amj.2011-0345
URL : https://hal.archives-ouvertes.fr/hal-00772070

R. Durand and P. A. Kremp, Classical Deviation: Organizational and Individual Status as Antecedents of Conformity, 2015.

R. Durand, H. Rao, and P. Monin, Code and conduct in French cuisine: Impact of code changes on external evaluations, Strategic Management Journal, vol.28, issue.5, pp.455-472, 2007.
URL : https://hal.archives-ouvertes.fr/hal-00459450

L. B. Edelman, Legal ambiguity and symbolic structures: Organizational mediation of civil rights law, American journal of sociology, pp.1531-1576, 1992.

W. G. Egelhoff, Strategy and structure in multinational corporations: An informationprocessing approach, Administrative Science Quarterly, vol.27, issue.3, pp.435-458, 1982.

N. Egels-zandén, Revisiting supplier compliance with MNC codes of conduct: Recoupling policy and practice at Chinese toy suppliers, Journal of Business Ethics, vol.119, issue.1, pp.59-75, 2014.

A. Ferner, P. Almond, and T. Colling, Institutional theory and the cross-national transfer of employment policy: the case of 'workforce diversity' in US multinationals, Journal of International Business Studies, vol.36, issue.3, pp.304-321, 2004.

N. Fligstein, The spread of the multidivisional form among large firms, American Sociological Review, pp.377-391, 1985.

P. C. Fiss, A set-theoretic approach to organizational configurations, Academy of Management Review, vol.32, issue.4, pp.1180-1198, 2007.
DOI : 10.5465/amr.2007.26586092
URL : http://www-bcf.usc.edu/~fiss/Fiss AMR.pdf

P. C. Fiss, Building better causal theories: A fuzzy set approach to typologies in organization research, Academy of Management Journal, vol.54, issue.2, pp.393-420, 2011.

P. Fiss and E. Zajac, The diffusion of ideas over contested terrain: The (non) adoption of a shareholder value orientation among German firms, Administrative Science Quarterly, vol.49, issue.4, pp.501-534, 2004.

P. C. Fiss and E. J. Zajac, The symbolic management of strategic change: Sensegiving via framing and decoupling, vol.49, p.1173, 2006.

D. C. Galunic and K. M. Eisenhardt, Architectural innovation and modular corporate forms, Academy of Management Journal, vol.44, issue.6, pp.1229-1249, 2001.
DOI : 10.5465/3069398

J. Gao and P. Bansal, Instrumental and integrative logics in business sustainability, Journal of Business Ethics, vol.112, issue.2, pp.241-255, 2013.
DOI : 10.1007/s10551-012-1245-2

C. Garcia-pont, J. I. Canales, and F. Noboa, Subsidiary strategy: the embeddedness component, Journal of Management Studies, vol.46, issue.2, pp.182-214, 2009.

N. A. Gardberg and C. J. Fombrun, Corporate citizenship: Creating intangible assets across institutional environments, vol.31, pp.329-346, 2006.
DOI : 10.5465/amr.2006.20208684

S. Ghoshal and C. A. Bartlett, Creation, adoption, and diffusion of innovations by subsidiaries of multinational corporations, Journal of International Business Studies, vol.19, issue.3, pp.365-388, 1988.

S. Ghoshal and C. A. Bartlett, Linking organizational context and managerial action: The dimensions of quality of management, Strategic Management Journal, vol.15, issue.S2, pp.91-112, 1994.

S. Ghoshal and N. Nohria, Horses for courses: Organizational forms for multinational corporations, Sloan Management Review, vol.34, pp.23-23, 1993.

D. L. Gladstein and N. P. Reilly, Group decision making under threat: The tycoon game, Academy of Management Journal, vol.28, issue.3, pp.613-627, 1985.
DOI : 10.5465/256117

S. E. Green and . Jr, A Rhetorical Theory of Diffusion, Academy of Management Review, vol.29, issue.4, pp.653-669, 2004.
DOI : 10.2307/20159076
URL : http://business.illinois.edu/josephm/BA504_Fall 2008/Uploaded in Nov 2007/Green (2004).pdf

S. E. Green, Y. Li, and N. Nohria, Suspended in self-spun webs of significance: A rhetorical model of institutionalization and institutionally embedded agency, The Academy of Management Journal, vol.52, issue.1, pp.11-36, 2009.

R. Greenwood, M. Raynard, F. Kodeih, E. R. Micelotta, and M. Lounsbury, Institutional complexity and organizational responses, The Academy of Management Annals, vol.5, issue.1, pp.317-371, 2011.
DOI : 10.1080/19416520.2011.590299

R. Greenwood and R. Suddaby, Institutional entrepreneurship in mature fields: The big five accounting firms, Academy of Management Journal, vol.49, issue.1, pp.27-48, 2006.

H. R. Greve, A behavioral theory of firm growth: Sequential attention to size and performance goals, Academy of Management Journal, vol.51, issue.3, pp.476-494, 2008.

T. Hallett, The Myth Incarnate: Institutional recoupling and turmoil in an urban elementary School, American Sociological Review, vol.75, issue.1, p.52, 2010.
DOI : 10.1177/0003122409357044

G. Hedlund, The hypermodern MNC: A heterarchy? Human Resource Management, vol.25, pp.9-35, 1986.
DOI : 10.4324/9781315199689-25

P. F. Hewlin, And the award for best actor goes to?: Facades of conformity in organizational settings, Academy of Management Review, vol.28, issue.4, pp.633-642, 2003.

A. Hillman and W. P. Wan, The determinants of MNE subsidiaries' political strategies: Evidence of institutional duality, Journal of International Business Studies, vol.36, issue.3, pp.322-340, 2005.

A. K. Hoenen and T. Kostova, Utilizing the broader agency perspective for studying headquarters-subsidiary relations in multinational companies, Journal of International Business Studies, vol.46, issue.1, pp.104-113, 2014.

A. Hoffman, Institutional evolution and change: Environmentalism and the US chemical industry, Academy of Management Journal, vol.42, issue.4, pp.351-371, 1999.
DOI : 10.2139/ssrn.2940277

A. J. Hoffman and W. Ocasio, Not all events are attended equally: Toward a middlerange theory of industry attention to external events, Organization Science, vol.12, issue.4, pp.414-434, 2001.

H. Hong and Y. Doz, L'Oreal masters multiculturalism: the cosmetics giant manages to be very global-yet very French, Harvard Business Review, vol.94, issue.6, pp.114-118, 2013.

J. J. Jansen, M. P. Tempelaar, F. A. Van-den-bosch, and H. W. Volberda, Structural differentiation and ambidexterity: The mediating role of integration mechanisms, Organization Science, vol.20, issue.4, pp.797-811, 2009.
DOI : 10.1287/orsc.1080.0415
URL : https://repub.eur.nl/pub/31062/StructuralDifferentiation_2009.pdf

P. D. Jennings and P. A. Zandbergen, Ecologically sustainable organizations: an institutional approach, Academy of Management Review, vol.20, issue.4, pp.1015-1052, 1995.
DOI : 10.2307/258964

R. Jensen and G. Szulanski, Stickiness and the adaptation of organizational practices in cross-border knowledge transfers, Journal of International Business Studies, vol.35, issue.6, pp.508-523, 2004.

J. Joseph and W. Ocasio, Architecture, attention, and adaptation in the multibusiness firm: General electric from 1951 to, Strategic Management Journal, vol.33, issue.6, pp.633-660, 2001.
DOI : 10.1002/smj.1971

J. Joseph, W. Ocasio, and M. H. Mcdonnell, The structural elaboration of board independence: Executive power, institutional logics, and the adoption of CEO-only board structures in US corporate governance, Academy of Management Journal, vol.57, issue.6, pp.1834-1858, 2014.

M. T. Kennedy and P. C. Fiss, Institutionalization, framing, and diffusion: The logic of TQM adoption and implementation decisions among, Hospitals. Academy of Management Journal, vol.52, issue.5, pp.897-918, 2009.
DOI : 10.5465/amj.2009.44633062
URL : http://www-bcf.usc.edu/~fiss/Kennedy Fiss AMJ.pdf

W. C. Kim and R. E. Mauborgne, Implementing global strategies: The role of procedural justice, Strategic Management Journal, vol.12, pp.125-143, 1991.
DOI : 10.1002/smj.4250120910

A. A. King, M. J. Lenox, and A. Terlaak, The strategic use of decentralized institutions: Exploring certification with the ISO 14001 management standard, Academy of Management Journal, vol.48, issue.6, pp.1091-1106, 2005.

K. J. Klein and J. S. Sorra, The challenge of innovation implementation, Academy of Management Review, vol.21, issue.4, pp.1055-1080, 1996.
DOI : 10.5465/amr.1996.9704071863

T. Kostova and K. Roth, Adoption of an organizational practice by subsidiaries of multinational corporations: institutional and relational effects, Academy of Management Journal, vol.45, issue.1, pp.215-233, 2002.

T. Kostova and K. Roth, Social capital in multinational corporations and a micro-macro model of its formation, vol.28, pp.297-317, 2003.

T. Kostova, K. Roth, and M. T. Dacin, Institutional theory in the study of multinational corporations: A critique and new directions, Academy of Management Review, vol.33, issue.4, pp.994-1006, 2008.

T. Kostova and S. Zaheer, Organizational legitimacy under conditions of complexity: The case of the multinational enterprise, Academy of Management Review, vol.24, issue.1, pp.64-81, 1999.

M. V. Kumar, The relationship between product and international diversification: the effects of short-run constraints and endogeneity, Strategic Management Journal, vol.30, issue.1, pp.99-116, 2009.

T. Lawrence and R. Suddaby, Institutions and institutional work. Handbook of organization studies, vol.2, pp.215-254, 2006.
DOI : 10.4135/9781848608030.n7

B. Leca, J. Battilana, and E. Boxenbaum, Agency and institutions: A review of institutional entrepreneurship. Agency and institutions: A review of institutional entrepreneurship B2-Agency and institutions: A review of institutional entrepreneurship, 2008.

C. Y. Lin and Y. H. Ho, Determinants of Green Practice Adoption for Logistics Companies in China, Journal of Business Ethics, vol.98, issue.1, pp.67-83, 2011.

M. Lounsbury, A tale of two cities: Competing logics and practice variation in the professionalizing of mutual funds, Academy of Management Journal, vol.50, issue.2, pp.289-307, 2007.

E. G. Love and M. Kraatz, Character, conformity, or the bottom line? How and why downsizing affected corporate reputation, Academy of Management Journal, vol.52, issue.2, pp.314-335, 2009.
DOI : 10.5465/amj.2009.37308247

T. L. Maclean and M. Behnam, The dangers of decoupling: The relationship between compliance programs, legitimacy perceptions, and institutionalized misconduct, Academy of Management Journal, vol.53, issue.6, pp.1499-1520, 2010.

S. Maguire, C. Hardy, and T. B. Lawrence, Institutional entrepreneurship in emerging fields: HIV/AIDS treatment advocacy in Canada, Academy of Management Journal, vol.47, issue.5, pp.657-679, 2004.

K. Mäkelä, I. Björkman, M. Ehrnrooth, A. Smale, and J. Sumelius, Explaining stakeholder evaluations of HRM capabilities in MNC subsidiaries, Journal of International Business Studies, vol.44, issue.8, pp.813-832, 2013.

J. Margolis and J. Walsh, Misery loves companies: Rethinking social initiatives by business, Administrative Science Quarterly, vol.48, issue.2, pp.268-305, 2003.

C. A. Maritan and T. H. Brush, Heterogeneity and transferring practices: implementing flow manufacturing in multiple plants, Strategic Management Journal, vol.24, issue.10, pp.945-959, 2003.

C. Marquis, M. Glynn, and G. Davis, Community isomorphism and corporate social action, Academy of Management Review, vol.32, issue.3, p.925, 2007.

D. Matten and J. Moon, Implicit" and" explicit" CSR: a conceptual framework for a comparative understanding of corporate social responsibility, vol.33, pp.404-424, 2008.

A. Mcwilliams and D. Siegel, Corporate social responsibility: A theory of the firm perspective, Academy of Management Review, vol.26, pp.117-127, 2001.

J. W. Meyer and B. Rowan, Institutionalized organizations: Formal structure as myth and ceremony, American Journal of Sociology, pp.340-363, 1977.

R. T. Mowday, R. M. Steers, and L. W. Porter, The measurement of organizational commitment, Journal of Vocational Behavior, vol.14, issue.2, pp.224-247, 1979.

R. Mudambi and P. Navarra, Is knowledge power? Knowledge flows, subsidiary power and rent-seeking within MNCs, Journal of International Business Studies, vol.35, issue.5, pp.385-406, 2004.

N. Nohria and S. Ghoshal, Differentiated fit and shared values: Alternatives for managing headquarters-subsidiary relations, Strategic Management Journal, vol.15, issue.6, pp.491-502, 1994.

W. Ocasio, Towards an attention-based view of the firm, Strategic Management Journal, vol.18, issue.S1, pp.187-206, 1997.

W. Ocasio, Attention to attention, Organization Science, vol.22, issue.5, pp.1286-1296, 2011.

W. Ocasio, Situated attention, loose and tight coupling, and the garbage can model, Research in the Sociology of Organizations, vol.36, pp.293-317, 2012.

W. Ocasio and J. Joseph, An attention-based theory of strategy formulation: Linking micro-and macro perspectives in strategy processes, Advances in Strategic Management, vol.22, pp.39-61, 2005.

W. Ocasio and J. Joseph, Rise and fall-or transformation?: The evolution of strategic planning at the General Electric Company, Long Range Planning, vol.41, issue.3, pp.248-272, 2008.

C. Oliver, Strategic responses to institutional processes, Academy of Management Review, vol.16, issue.1, pp.145-179, 1991.

J. D. Orton and K. E. Weick, Loosely coupled systems: A reconceptualization, pp.203-223, 1990.

W. G. Ouchi, The transmission of control through organizational hierarchy, Academy of Management Journal, vol.21, issue.2, pp.173-192, 1978.

W. G. Ouchi and M. A. Maguire, Organizational control: Two functions, Administrative Science Quarterly, vol.20, issue.4, pp.559-569, 1975.

A. Pache and F. M. Santos, When worlds collide: The internal dynamics of organizational responses to conflicting institutional demands, Academy of Management Review, vol.35, issue.3, pp.455-476, 2010.

S. Paroutis and L. Heracleous, Discourse revisited: Dimensions and employment of first-order strategy discourse during institutional adoption, Strategic Management Journal, vol.34, issue.8, pp.935-956, 2013.

A. Phene and P. Almeida, Innovation in multinational subsidiaries: The role of knowledge assimilation and subsidiary capabilities, Journal of International Business Studies, vol.39, issue.5, pp.901-919, 2008.

D. Philippe and R. Durand, The impact of norm-conforming behaviors on firm reputation, Strategic Management Journal, vol.32, issue.9, pp.969-993, 2011.
URL : https://hal.archives-ouvertes.fr/hal-00609203

N. Phillips, T. Lawrence, and C. Hardy, Discourse and institutions. Academy of Management Review, vol.29, issue.4, pp.635-652, 2004.

C. K. Prahalad, Strategic choices in diversified MNCs, Harvard Business Review, vol.54, issue.4, pp.67-78, 1976.

J. M. Purdy and B. Gray, Conflicting logics, mechanisms of diffusion, and multilevel dynamics in emerging institutional fields, Academy of Management Journal, vol.52, issue.2, pp.355-380, 2009.

R. Raffaelli and M. A. Glynn, Turnkey or tailored? Relational pluralism, institutional complexity, and the organizational adoption of more or less customized practices, Academy of Management Journal, vol.57, issue.2, pp.541-562, 2014.

C. C. Ragin, Fuzzy-Set Social Science, 2000.

C. C. Ragin, Redesigning social inquiry: Fuzzy sets and beyond, 2008.

H. Rao, H. R. Greve, and G. F. Davis, Fool's gold: Social proof in the initiation and abandonment of coverage by Wall Street analysts, Administrative Science Quarterly, vol.46, issue.3, pp.502-526, 2001.

H. Rao, P. Monin, and R. Durand, Institutional Change in Toque Ville: Nouvelle Cuisine as an Identity Movement in French Gastronomy, American Journal of Sociology, vol.108, issue.4, pp.795-843, 2003.
URL : https://hal.archives-ouvertes.fr/hal-00480858

D. Ringov and M. Zollo, The impact of national culture on corporate social performance. Corporate Governance: The international journal of business in society, vol.7, pp.476-485, 2007.

E. M. Rogers, Diffusion of Innovations, 2005.

P. M. Rosenzweig and J. V. Singh, Organizational environments and the multinational enterprise, vol.16, pp.340-361, 1991.

R. Salomon and Z. Wu, Institutional distance and local isomorphism strategy, Journal of International Business Studies, vol.43, issue.4, pp.343-367, 2012.

M. Sauder and W. N. Espeland, The discipline of rankings: Tight coupling and organizational change, American Sociological Review, vol.74, issue.1, p.63, 2009.

S. Sharma, Managerial interpretations and organizational context as predictors of corporate choice of environmental strategy, Academy of Management Journal, vol.43, issue.4, pp.681-697, 2000.

S. Sharma, A. L. Pablo, and H. Vredenburg, Corporate environmental responsiveness strategies-The importance of issue interpretation and organizational context, The Journal of Applied Behavioral Science, vol.35, issue.1, pp.87-108, 1999.

T. Smedley, Common culture leaves room for local adaptations. The Financial Times, 2014.

M. E. Sobel, Asymptotic confidence intervals for indirect effects in structural equation models, Sociological methodology, vol.13, pp.290-312, 1982.
DOI : 10.2307/270723

J. P. Spillane, L. M. Parise, and J. Z. Sherer, Organizational routines as coupling mechanisms: Policy, school administration, and the technical Core, American Educational Research Journal, vol.48, issue.3, pp.586-619, 2011.
DOI : 10.3102/0002831210385102

B. M. Staw, L. E. Sandelands, and J. E. Dutton, Threat rigidity effects in organizational behavior: A multilevel analysis, Administrative Science Quarterly, pp.501-524, 1981.
DOI : 10.2307/2392337

D. Strang and S. A. Soule, Diffusion in organizations and social movements: From hybrid corn to poison pills. Annual review of sociology, pp.265-290, 1998.
DOI : 10.1146/annurev.soc.24.1.265

R. Suddaby and R. Greenwood, Rhetorical strategies of legitimacy, Administrative Science Quarterly, vol.50, issue.1, pp.35-67, 2005.
DOI : 10.2189/asqu.2005.50.1.35

P. H. Thornton, The rise of the corporation in a craft industry: Conflict and conformity in institutional logics, Academy of Management Journal, vol.45, issue.1, pp.81-101, 2002.

P. H. Thornton and W. Ocasio, Institutional logics and the historical contingency of power in organizations: Executive succession in the higher education publishing industry, American Journal of Sociology, vol.105, issue.3, pp.801-843, 1958.

A. Tilcsik, From ritual to reality: Demography, ideology, and decoupling in a postcommunist government agency, Academy of Management Journal, vol.53, issue.6, pp.1474-1498, 2010.
DOI : 10.5465/amj.2010.57318905
URL : https://tspace.library.utoronto.ca/bitstream/1807/34997/1/TilcsikAMJ.pdf

E. Tippmann, P. S. Scott, and V. Mangematin, Problem solving in MNCs: How local and global solutions are (and are not) created, Journal of International Business Studies, vol.43, issue.8, pp.746-771, 2012.
DOI : 10.1057/jibs.2012.25
URL : http://hdl.handle.net/10197/7842

P. Tolbert and L. Zucker, Institutional sources of change in the formal structure of organizations: The diffusion of civil service reform, Administrative Science Quarterly, vol.28, issue.1, pp.22-39, 1983.

P. S. Tolbert and L. G. Zucker, The institutionalization of institutional theory. Handbook of organization studies, pp.175-190, 1996.

L. G. Tornatzky and K. J. Klein, Innovation characteristics and innovation adoptionimplementation: A meta-analysis of findings, IEEE Transactions on Engineering Management, vol.29, pp.28-45, 1982.

E. Vaara, On the discursive construction of success/failure in narratives of post-merger integration, Organization studies, vol.23, issue.2, pp.211-248, 2002.

E. Vaara and J. Tienari, A discursive perspective on legitimation strategies in multinational corporations, Academy of Management Review, vol.33, issue.4, pp.985-993, 2008.
DOI : 10.5465/amr.2008.34422019
URL : https://helda.helsinki.fi/bitstream/10227/402/3/AMR%2c%20Vaara%26Tienari%2c%202008.pdf

E. Vaara and J. Tienari, On the narrative construction of multinational corporations: An antenarrative analysis of legitimation and resistance in a cross-border merger, Organization Science, vol.22, issue.2, pp.370-390, 2011.

E. Vaara, J. Tienari, and J. Laurila, Pulp and paper fiction: On the discursive legitimation of global industrial restructuring. Organization studies, vol.27, pp.789-813, 2006.

S. Venaik, D. F. Midgley, and T. M. Devinney, Dual paths to performance: The impact of global pressures on MNC subsidiary conduct and performance, Journal of International Business Studies, vol.36, issue.6, pp.655-675, 2005.

G. R. Weaver, L. K. Trevino, and P. L. Cochran, Integrated and decoupled corporate social performance: Management commitments, external pressures, and corporate ethics practices, Academy of Management Journal, vol.42, issue.5, pp.539-552, 1999.
DOI : 10.5465/256975

K. E. Weick, Educational organizations as loosely coupled systems, Administrative Science Quarterly, vol.21, issue.1, pp.1-19, 1976.
DOI : 10.1007/978-3-642-27922-5_25

D. E. Westney, Institutionalization theory and the multinational corporation, Organization theory and the multinational corporation, 1993.

J. D. Westphal and E. J. Zajac, Substance and symbolism in CEOs' long-term incentive plans, Administrative Science Quarterly, vol.39, issue.3, pp.367-390, 1994.

J. D. Westphal and E. J. Zajac, The Symbolic Management of Stockholders: Corporate Governance Reforms and Shareholder Reactions, Administrative Science Quarterly, vol.43, issue.1, pp.127-153, 1998.

J. D. Westphal and E. J. Zajac, Decoupling policy from practice: The case of stock repurchase programs, Administrative Science Quarterly, vol.46, issue.2, pp.202-228, 2001.

F. Yuan and R. W. Woodman, Innovative behavior in the workplace: The role of performance and image outcome expectations, Academy of Management Journal, vol.53, issue.2, pp.323-342, 2010.

S. Zaheer, Overcoming the liability of foreignness, Academy of Management Journal, vol.38, issue.2, pp.341-363, 1995.

M. Zollo, M. Minoja, L. Casanova, K. Hockerts, P. Neergaard et al., Towards an internal change management perspective of CSR: evidence from project RESPONSE on the sources of cognitive alignment between managers and their stakeholders, and their implications for social performance, Corporate Governance: The international journal of business in society, vol.9, issue.4, pp.355-372, 2009.

A. Of, Our entity has a policy that sets our ambition in terms of health and safety and define progress paths, SURVEY ITEMS Safety items: 1

, There is a communication on health and safety towards employees in our entity (written information

, In our entity, there is a health and safety action plan that sets improvement objectives regarding prevention and protection, Our entity has quantitative objectives regarding the recruitment and employment of women among managers

, In our entity, the work-life balance is favored (adapted working time, telecommuting

, Our environmental management system includes measures to preserve biodiversity" 2

*. ,

, Observations, vol.2, p.525, 5252.

, The 2,525 observations correspond to the implementation of 25 practices in 101 subsidiaries of an MNE

, Appendix D: Clustered linear regressions estimating the effect of peers' conformity on attention to demands related to CSR Model 11: Attention to external demands Model 12: Attention to HQs' demands Model 13:Attention to external demands Model 14: Attention to HQs' demands, Table, vol.19

, Observations, vol.2, p.525, 5252.

, The 2,525 observations correspond to the implementation of 25 practices in 101 subsidiaries of an MNE

*. ,

, Heterogeneous implementation of CSR in an MNE: the role of subsidiaries' institutional contexts and behaviors