scholarly journals How do the institutions matter for MNE subsidiaries’ CSR in host countries? Evidence from Chinese overseas subsidiaries

2021 ◽  
pp. 234094442110447
Author(s):  
Jeoung Yul Lee ◽  
Jiyul Choi ◽  
Shufeng (Simon) Xiao ◽  
Yong Kyu Lew ◽  
Byung Il Park
Keyword(s):  
Multinational Enterprise ◽  
Jel Classification ◽  
Institutional Pressures ◽  
Social Strategies ◽  
Host Countries ◽  
Institutional Perspective ◽  
Chinese Mnes ◽  
Chinese Overseas ◽  
Corporate Social ◽  
Mne Subsidiaries

Based on the institutional perspective, this article examines whether institutional pressures in home and host countries affect multinational enterprise (MNE) subsidiaries’ corporate social responsibility (CSR) practices and whether the institutional distance between home and host countries moderates these relationships. We collect data from 185 Chinese MNEs’ 349 foreign subsidiaries operating in 27 host countries and conduct a cross-classified multilevel model analysis of the data. The findings indicate that institutional pressures in home and host countries significantly affect the CSR practices of the MNE subsidiaries operating in host countries. Also, we find that the formal and informal institutional distances between the home and host countries exert different interaction effects on these CSR practices. The findings from this study offer useful implications for MNEs’ social strategies for sustainability. JEL CLASSIFICATION: G38, L16, M16, Q17

Subsidiary responses to the institutional characteristics of the host country

2017 ◽  
Vol 46 (5) ◽  
pp. 870-890 ◽  
Author(s):  
Mike Mingqiong Zhang ◽  
Cherrie Jiuhua Zhu ◽  
Peter Dowling ◽  
Di Fan
Keyword(s):  
Migrant Workers ◽  
Institutional Environment ◽  
Multinational Enterprise ◽  
Behavioral Characteristics ◽  
Entry Modes ◽  
Host Countries ◽  
Content Type ◽  
Rural Migrant ◽  
Rural Migrant Workers ◽  
Mne Subsidiaries

Purpose The purpose of this paper is to examine the strategic responses of multinational enterprise (MNE) subsidiaries in China toward a unique institutional characteristic – the structural discrimination against rural migrant workers. Design/methodology/approach Based on surveys of 181 firms and 669 rural migrant workers, as well as a case study of eight firms in Jiangsu and Shanghai, the authors examined and compared the human resource management (HRM) policies of MNE subsidiaries and domestic Chinese firms toward rural Chinese migrant workers. Findings This study found that MNE subsidiaries are more likely to accept local discriminatory HRM practices when managing migrant workers. In response to the institutional environments of host countries, MNE subsidiaries tend to share similar behavioral characteristics with local firms and are reluctant to show leadership in initiating institutional change in host countries. Originality/value This study is important since it enables investigation of some prevailing assumptions in the literature. Contrary to common wisdom that MNEs are change agents that proactively engage in institutional entrepreneurship in host countries, this study found that MNEs’ responses to the institutional environment of host countries are shaped by their entry modes and the institutional environment in their home countries. MNEs are as diverse as their home countries and far from forming a unified organizational field with similar behavioral characteristics.

scholarly journals Chinese NGO-Firm Partnerships and CSR from an Institutional Perspective

2014 ◽  
Vol 43 (4) ◽  
pp. 41-74 ◽  
Author(s):  
Douglas Whitehead
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Institutional Setting ◽  
Chinese Government ◽  
Institutional Perspective ◽  
Institutional Dynamics ◽  
Level Of Involvement ◽  
Government Institutions ◽  
Institutional Settings ◽  
Corporate Social

NGO–firm partnerships have been well studied in the literature on corporate social responsibility (CSR) (Marano and Tashman 2012; Dahan et al. 2010; Oetzel and Doh 2009). However, these studies have generally limited their focus to Western multinationals and Western NGOs and, moreover, not by-and-large examine in depth the institutional settings under which either the firm or the NGO operates Building on recent institutional approaches to CSR (Brammer, Jackson, and Matten 2012; Kang and Moon 2012; Matten and Moon 2008), this paper examines how the institutional dynamics of several partnerships between Chinese firms and NGOs affect the manifestation of CSR (e.g. “implicit” vs. “explicit”). The paper also looks into how CSR and NGO–firm collaboration plays out within a changing state-corporatist framework in Chinese context (Unger and Chan 1995, 2008; Hsu and Hasmath forthcoming). The paper then argues 1) that the involvement of an NGO in the partnership reflects a changing institutional setting in China, and 2) that type and level of involvement of Chinese government institutions affects whether a given firm takes an “implicit” or an “explicit” approach to CSR.

scholarly journals Corporate Social Responsibility (CSR): motivations and challenges of a Multinational Enterprise (MNE) subsidiary’s engagement with host communities in Ghana

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Lyon Salia Awuah ◽  
Kwame Oduro Amoako ◽  
Stephen Yeboah ◽  
Emmanuel Opoku Marfo ◽  
Peter Ansu-Mensah
Keyword(s):  
Stakeholder Engagement ◽  
Multinational Enterprise ◽  
Cost Savings ◽  
Community Members ◽  
Mining Sector ◽  
High Expectations ◽  
Effective Decision ◽  
Effective Decision Making ◽  
Internal Stakeholders ◽  
Corporate Social

AbstractThis paper aims to explore the motivations and challenges of engaging host communities in CSR practices within the context of Newmont Ahafo Mines (NAM), a subsidiary of a Multinational Mining Enterprise (MNE) operating in Ghana’s mining sector. This paper draws insights from stakeholder theory and interviews conducted with internal stakeholders (management and employees) and stakeholders in host communities (traditional rulers and community members). The findings indicate that effective decision-making, gaining legitimacy, cost savings, management of risks, and accountability are some of the perceived motivations of NAM’s stakeholder engagement in CSR. Nonetheless, the most critical challenges to NAM in improving stakeholder engagement in CSR practices are the lack of community members’ support in CSR projects, communities’ high expectations of NAM on development projects and over-dependency on NAM on the part of host communities. Therefore, it is reasonable for MNEs in emerging economies to attune engagement practices to the host community’s context. This will enable CSR practices and policies to fully exploit the latent benefits of CSR in the mining sector.

scholarly journals CSR and corporate taxes: Substitutes or complements?

2021 ◽  
pp. 234094442110022
Author(s):  
Lukas Timbate
Keyword(s):  
Social Responsibility ◽  
Theory Of The Firm ◽  
Jel Classification ◽  
Aspiration Level ◽  
Corporate Tax ◽  
Business World ◽  
Conflicting Evidence ◽  
Tax Payments ◽  
Corporate Social ◽  
The Relationship

There is a debate in academia and the business world on whether tax payments should be considered part of firms’ social responsibility. Existing literature provides conflicting evidence on the relationship between corporate tax payments and corporate social responsibility (CSR). Borrowing a concept from a behavioral theory of the firm (BTOF), this study attempts to present a more refined model on the relationship between the two. The results in this study reveal that as firms’ performance rises further above their aspiration level, they are less likely to show better CSR performances and are also less likely to avoid taxes. Firms performing just above their aspiration level show higher CSR performances and firms performing nearby (both below and above) their aspiration level avoid more taxes. In conclusion, firms’ CSR and tax payment decisions are related to the desire to meet or beat an aspiration level or sustain competitive advantage than being ethical or unethical. JEL CLASSIFICATION M14; H26

scholarly journals CSR reporting by Chinese and Western MNEs: patterns combining formal homogenization and substantive differences

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Irina Ervits
Keyword(s):  
Emerging Markets ◽  
Multinational Enterprises ◽  
Qualitative Content Analysis ◽  
Developed Economies ◽  
Csr Reporting ◽  
Business Operations ◽  
Advanced Economies ◽  
Chinese Mnes ◽  
Complex Picture ◽  
Corporate Social

AbstractIn light of the growing economic might and intensification of global activities of Chinese multinational enterprises (MNE), this paper looks into the nature of their corporate social responsibility (CSR) reporting. CSR communications of the largest Chinese companies and their counterparts from advanced economies have been compared based on quantitative and qualitative content analysis of CSR reports. A mixed method approach has been rarely utilized in the analysis of CSR reporting. To analyze CSR reports the paper uses a two-dimensional conceptual framework based on Wood (Acad Manag Rev 16:691–717, 1991); Jamali and Mirshak (J Bus Ethics 72:243–262, 2007) and Lockett, Moon and Visser (J Manag Stud 43:115–136, 2006); Moon and Shen (J Bus Ethics 94:613–629, 2010). The findings indicate that quantitatively Chinese MNEs display patterns of CSR reporting comparable to major MNEs in developed economies. This paper argues that just like MNEs from developed economies Chinese MNEs use a global CSR reporting template as a convenient tool to align and harmonize various isomorphic pressures. However, qualitatively substantive discrepancies in content have been also identified due to national or other contextual characteristics. The analysis reveals a complex picture of national and international isomorphic forces at play. The paper addresses the lack of consensus concerning convergence/divergence of CSR reporting across the globe and, more specifically, between developed economies and emerging markets. In this respect this paper responds to the general call for research looking into various aspects of business operations, including CSR reporting, of MNEs from emerging markets.

Does CSR Contribute to Sustainable Development? What a Régulation Approach Can Tell Us

2016 ◽  
Vol 50 (1) ◽  
pp. 154-172 ◽  
Author(s):  
Thomas Lamarche ◽  
Catherine Bodet
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Jel Classification ◽  
The Other ◽  
Csr Strategies ◽  
Development Regime ◽  
Institutional Csr ◽  
Strategic Csr ◽  
Corporate Social ◽  
Regulation Approach

We argue that corporate social responsibility depends on two distinct stylized facts concerning régulation and power. The first—institutional CSR—is institutional in nature, the other—strategic CSR—is economic and productive. The former permits and stabilizes the latter, which in turn gives rise to political compromises structuring institutional mechanisms. CSR strategies and institutions correspond to a private, oligopolistic régulation which shows no signs of being able to pursue a sustainable development regime. JEL classification: B52, D02, L15, M14, P17

Salience of multiple actors involved in formal and informal governance systems encouraging corporate social responsibility in an emerging market

2021 ◽  
pp. 102452942110172
Author(s):  
Mônica Cavalcanti Sá de Abreu ◽  
Rômulo Alves Soares ◽  
Robson Silva Rocha ◽  
João Maurício Gama Boaventura
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Institutional Theory ◽  
Emerging Market ◽  
Institutional Pressures ◽  
Informal Governance ◽  
Business Outcomes ◽  
Governance Systems ◽  
Corporate Social ◽  
Multiple Actors

This paper evaluates the influence of multiple actors in both formal and informal governance systems on corporate social responsibility (CSR) practices. Drawing on institutional theory, a quantitative survey was developed and conducted of a sample of 140 firms in the electronics, food, textiles, toys and personal care sectors in Brazil. We examine how institutional pressures and firm-level agency influence the emergence of different patterns of CSR. We distinguish two clusters of companies: active companies identify business outcomes and actors that effectively exert an influence on their CSR practices, while passive companies consider institutional pressures to be of minor importance. Our contribution relates first, to institutional theory concerning the role of different actors in influencing the implementation of social and environmental practices; second, to the importance of collective coordination or its absence in shaping the specific characteristics of CSR; and third, to the agency of firms in responding to institutional pressures as being dependent on their perceptions of business outcomes. The theoretical insights drawn from this study should be applicable to similar countries, that is, to emerging but politically and economically unstable markets with marked social and economic inequalities.

An institutional perspective on the selection and use of accounting textbooks: the case of universities in Indonesia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Irsyadillah Irsyadillah ◽  
Mohamed Salem M Bayou
Keyword(s):  
Liberal Education ◽  
Accounting Education ◽  
Institutional Pressures ◽  
Theory Approach ◽  
Structured Interviews ◽  
Institutional Perspective ◽  
Problem Solving Skills ◽  
Content Type ◽  
Qualitative Research Design ◽  
The People

Purpose This study aims to investigate the selection and use of introductory financial accounting (IFA) textbooks in the context of achieving the objectives of accounting education to provide both discipline-specific skills and liberal education. Design/methodology/approach This paper adopts a qualitative research design to collect data through semi-structured interviews with 33 accounting educators across Indonesia. This study uses the institutional theory approach to explain how accounting textbooks are selected and used to meet the objectives of accounting education at universities. Findings The study provides evidence of the adoption of a systematic procedure for the selection of recommended IFA textbooks. The selection was driven by the technical-regulatory objective of providing technical training. This objective also guides the use of the recommended textbooks. In a sense, accounting educators were more concerned about responding to institutional pressures of preparing accountants for work in the accounting industry rather than providing students with a liberal education that promotes critical thinking and problem-solving skills. Research limitations/implications This study focuses on the selection and use of IFA textbooks. Further research should examine the contents of various accounting textbooks and obtain feedback from the people involved in the publication of the textbooks. Originality/value The findings of this study have important implications for accounting educators. They can use these findings to improve their selection and use of accounting textbooks.

scholarly journals Can Corporate Social Strategy Create Shared Value Toward Creative Business? “Volvo Social Strategy Model”

ECONOMICS ◽  
2019 ◽  
Vol 7 (2) ◽  
pp. 109-124
Author(s):  
Ishak Kherchi ◽  
Fellague Mohamed ◽  
Haddou Samira Ahlem
Keyword(s):  
Value Creation ◽  
Single Case ◽  
Shared Value ◽  
Single Case Study ◽  
Social Strategies ◽  
Social Strategy ◽  
Creating Shared Value ◽  
Corporate Social ◽  
Practical Implications

Abstract Purpose: This paper aims to provide corporate social strategies as an entrance to create shared value, in addition to that we aims to provide a theoretical and practical contributions that ground understanding the concept of creating shared value. Design/methodology/approach: The authors analyze a single case study of Volvo corporation. The objective is to evaluate whether the corporate social strategies can yields to a shared value creation. Findings: We found that corporate social strategies followed by Volvo Corporation yields to a shared value creation. Research limitations/implications: This single case study provides an entrance to create shared value; however, more research is needed to find other entrances. Practical implications: The paper has practical implications that relate to the design of shared value model. We provide practical well known strategies that could be apply by corporations to reach shared value creation. Originality/value: A unique view of corporate social strategy and creating shared value concept.

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