Drivers of Global CSR Integration and Local CSR Responsiveness: Evidence from Chinese MNEs

被引:78
|
作者
Miska, Christof [1 ]
Witt, Michael A. [2 ]
Stahl, Gunter K. [1 ]
机构
[1] WU Vienna Univ Econ & Business, Vienna, Austria
[2] INSEAD, Strategy & Int Business, Fontainebleau, France
关键词
China; emerging-market MNEs; global CSR integration; institutional theory; local CSR responsiveness; state-owned enterprises; CORPORATE SOCIAL-RESPONSIBILITY; MULTINATIONAL-CORPORATIONS; CONCEPTUAL-FRAMEWORK; EMERGING ECONOMIES; FIRM PERFORMANCE; MARKET; ENTERPRISES; LEGITIMACY; INTERNATIONALIZATION; DETERMINANTS;
D O I
10.1017/beq.2016.13
中图分类号
F [经济];
学科分类号
02 ;
摘要
What drives Chinese MNEs' global CSR integration and local CSR responsiveness? Drawing on institutional theory, we argue that both antecedents reflecting globally isomorphic patterns of adaptation and antecedents mirroring the distinct characteristics of China's institutional context are relevant. We support our argument using fuzzy-set qualitative comparative analysis on a sample of 29 of China's globally most influential companies. We find that state influence and global CSR associations affect global CSR integration, whereas presence in the West and internationalization through mergers and acquisitions predict local CSR responsiveness. Our study thus suggests that home-country characteristics are an important co-determinant of the CSR approaches of emerging-market MNEs. We further find that multicultural experience in top management teams is associated with both global CSR integration and local CSR responsiveness, supporting notions of transnational CSR.
引用
收藏
页码:317 / 345
页数:29
相关论文
共 50 条
  • [41] Does voluntary CSR disclosure and CSR performance influence earnings management? Empirical evidence from China
    Zixin Zhang
    Teck Lee Yap
    Jiyoung Park
    [J]. International Journal of Disclosure and Governance, 2021, 18 : 161 - 178
  • [42] Corporate social responsibility (CSR) performance and stakeholder engagement: Evidence from the quantity and quality of CSR disclosures
    Koh, Kevin
    Li, Heather
    Tong, Yen H.
    [J]. CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT, 2023, 30 (02) : 504 - 517
  • [43] Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive
    Fiechter, Peter
    Hitz, JoRG-MARKUS
    Lehmann, Nico
    [J]. JOURNAL OF ACCOUNTING RESEARCH, 2022, 60 (04) : 1499 - 1549
  • [44] Does voluntary CSR disclosure and CSR performance influence earnings management? Empirical evidence from China
    Zhang, Zixin
    Yap, Teck Lee
    Park, Jiyoung
    [J]. INTERNATIONAL JOURNAL OF DISCLOSURE AND GOVERNANCE, 2021, 18 (02) : 161 - 178
  • [45] Key drivers endorsing CSR: a transition from economic to holistic approach
    Sharma, Anupam
    [J]. ASIAN JOURNAL OF BUSINESS ETHICS, 2016, 5 (1-2) : 165 - 184
  • [46] The Normativity and Legitimacy of CSR Disclosure: Evidence from France
    Chauvey, Jean-Noel
    Giordano-Spring, Sophie
    Cho, Charles H.
    Patten, Dennis M.
    [J]. JOURNAL OF BUSINESS ETHICS, 2015, 130 (04) : 789 - 803
  • [47] THE EFFECTS OF STAKEHOLDERS ON CSR DISCLOSURE: EVIDENCE FROM JAPAN
    Saka, Chika
    Noda, Akihiro
    [J]. PROCEEDINGS OF THE 8TH INTERNATIONAL CONFERENCE ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS (AMIS 2013), 2013, : 867 - 897
  • [48] The Normativity and Legitimacy of CSR Disclosure: Evidence from France
    Jean-Noël Chauvey
    Sophie Giordano-Spring
    Charles H. Cho
    Dennis M. Patten
    [J]. Journal of Business Ethics, 2015, 130 : 789 - 803
  • [49] CSR disclosures and profit persistence: evidence from India
    Jaisinghani, Dinesh
    Sekhon, Amritjot Kaur
    [J]. INTERNATIONAL JOURNAL OF EMERGING MARKETS, 2022, 17 (03) : 705 - 724
  • [50] CSR AND FINANCIAL PERFORMANCE : EVIDENCE FROM PAKISTANI BANKS
    Ahmad, Muhammad Ishfaq
    Naeem, Muhammad Abubakr
    Hasan, Mudasar
    Arif, Muhammad
    Rehman, Ramiz Ur
    [J]. SMART-JOURNAL OF BUSINESS MANAGEMENT STUDIES, 2019, 15 (02) : 1 - 9