国家和企业在环境、社会和治理方面的表现相互作用:重塑跨国企业在母国和东道国的雇主吸引力

IF 8.3 2区 管理学 Q1 BUSINESS
Anthony Kuo, Donna Chien, Ming-Sung Kao
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引用次数: 0

摘要

在本研究中,我们强调包括东道国和母国在内的国家环境、社会和治理(ESG)绩效在影响特定企业的环境、社会和治理绩效对跨国企业作为首选雇主的吸引力方面的关键作用。我们的研究提出了三个假设。首先,我们提出,跨国企业卓越的环境、社会和公司治理表现与其作为雇主的吸引力呈正相关。其次,我们推论,母国较高的环境、社会和公司治理表现将放大跨国企业环境、社会和公司治理表现与其作为雇主的吸引力之间的正相关关系。最后,我们假设,东道国较高的国家环境、社会和公司治理绩效同样会加强跨国企业环境、社会和公司治理绩效与其作为雇主的吸引力之间的正相关关系。经验数据有力地支持了这些假设。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Interplay of national and firm environmental, social, and governance performances: Reshaping multinational enterprises' employer attractiveness across home and host countries

In this study, we emphasize the pivotal role of national environmental, social, and governance (ESG) performance, encompassing both host and home countries, in shaping the implications of firm-specific ESG performance for the attractiveness of multinational enterprises (MNEs) as preferred employers. Our research puts forth three hypotheses. First, we propose that superior ESG performance by MNEs will exhibit a positive relationship with their perceived appeal as employers. Second, we theorize that higher national ESG performance in the home country will amplify the positive relationship between an MNE's ESG performance and its attractiveness as an employer. Lastly, we posit that superior national ESG performance in the host country will similarly strengthen the positive association between an MNE's ESG performance and its desirability as an employer. The empirical data robustly supports these hypotheses.

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来源期刊
CiteScore
17.20
自引率
16.30%
发文量
189
期刊介绍: Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.
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