Integrating recommendations from sustainability performance audits: moving from words to action
研究了加拿大20个公共组织12年间31项可持续发展绩效审计建议的整合情况，发现多数组织存在承诺与现实的脱节，且这种脱节会随时间持续。
This study explores how government organizations integrate audit recommendations and justify decoupling auditees’ commitments from organizational realities. Moreover, it examines the analysis of recommendations from 31 sustainability performance audits conducted in 20 Canadian public organizations over 12 years. The longitudinal approach adopted in this study revealed decoupling strategies in most audited organizations and a tendency to perpetuate and reproduce these practices over time. Several factors, such as political interference and problems in the dimensions considered in the audit, contribute to the emergence and maintenance of decoupling over time.