Mapping Liability of Origin and Mimetism in MNE Engagement Across the UN Sustainable Development Goals: An Analysis of Sustainability Reports

Author:

Whittingham Keith L.1ORCID,Argiolas Alessia2,Leyva-de la Hiz Dante I.3ORCID,Earle Andrew G.4

Affiliation:

1. Rollins College, Winter Park, FL, USA

2. Technical University of Munich, Germany

3. CUNEF University, Madrid, Spain

4. University of New Hampshire, Durham, NH, USA

Abstract

The United Nations’ Sustainable Development Goals (UN-SDGs) offer a comprehensive framework for global sustainable development, embraced by both UN member states and multinational enterprises (MNEs). The SDGs take a holistic approach and emphasize the need to align public- and private-sector actions. However, understanding the effectiveness of the SDG framework in coordinating stakeholder actions remains a challenge. This study explores how MNEs engage with the SDGs as a function of their home countries’ SDG profiles. Leveraging institutional theory, we test competing mechanisms by analyzing sustainability reports from 150 MNEs across 23 countries. Our results suggest that MNEs’ engagement with the SDGs aligns most closely with a “liability of origin” explanation, with firms showing greater SDG engagement when their home countries have lower progress on the SDGs. However, at the individual SDG level, the engagement patterns are more nuanced. Our findings have important implications for both theory and practice, providing insights into the complex dynamics that shape MNEs’ engagement with the SDGs and offering guidance for policymakers and businesses seeking to enhance their contributions to sustainable development.

Funder

Spanish Ministry of Economy

Government of the Autonomous Community of Aragon

Publisher

SAGE Publications

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3