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This paper focuses on MNEs’ corporate social responsibility (CSR) reporting, which previous studies have found to exhibit
strong country-of-origin effects. It examines whether MNEs’ adherence to global standards (as adopted by e.g. ILO, OECD, UN,
ISO) is associated with smaller cross-country differences and less country-of-origin effects in CSR reporting, and whether
stringency of standards’ enforcement mechanisms affects reporting harmonization.
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To test our hypotheses, we collected data on 25 CSR items for a sample of firms consisting of the top 250 firms listed in
the Fortune Global list, using ordered logistic regression analysis.
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We find evidence for upward harmonization in reporting for those MNEs that adhere to global CSR standards. Stricter enforcement
mechanisms did not result in stronger harmonization.
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Our findings imply that global standards and guidelines do not only increase the overall level of CSR reporting, but are also
associated with a harmonization of CSR activities of firms from different countries, thus reducing the role that domestic
institutions (including legislation and societal concerns) play in shaping CSR practices. Implications for research and practice
are discussed.
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- Content Type Journal Article
- Category Research Article
- Pages 1-32
- DOI 10.1007/s11575-011-0089-9
- Authors
- Fabienne Fortanier, University of Amsterdam Business School, Plantage Muidergracht 12, 1018 TV Amsterdam, The Netherlands
- Ans Kolk, University of Amsterdam Business School, Plantage Muidergracht 12, 1018 TV Amsterdam, The Netherlands
- Jonatan Pinkse, University of Amsterdam Business School, Plantage Muidergracht 12, 1018 TV Amsterdam, The Netherlands
- Journal Management International Review
- Online ISSN 1861-8901
- Print ISSN 0938-8249