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Although employees are considered key stakeholders, they receive limited attention in the corporate social responsibility (CSR) literature compared to other stakeholders such as customers. This study aims to address this gap, investigating how different factors, including CSR communication, may affect employee perceptions, and to what extent they can influence or be influenced by CSR activity.

Semi-structured interviews were used to collect data from three multinationals (MNCs) operating in Bangladesh. Mid- and entry-level employees from different departments, namely, marketing, logistics, human resources, IT and finance, were approached for data collection. It is important to note that all the study participants were Bangladeshi.

This study demonstrates how CSR perceptions, shaped by the level of employee awareness, personal beliefs about CSR and perceived motivation for adopting CSR, strengthen psychological ties between employees and their organisation. One-way CSR communication adopted by these MNCs disseminates positive information about an organisation’s contribution to society and creates an aspirational and ideational image, which enhances identification, evokes positive in-group biases and encourages employees to defend their organisation against criticism. This study further demonstrates that employee CSR engagement can galvanise their experience of organisational identity, enhance their pride and reinforce their organisational identification.

Drawing on social identity theory and the CSR communication model proposed by Morsing and Schultz (2006), this study aims to understand employees’ CSR perceptions and the possible impact of this on their behaviour. Previous studies largely focus on customers’ perceptions of these activities, which means the link between CSR perception and employee behaviour remains unclear. The current study suggests that employees working in Bangladesh will not withdraw support from their organisations if CSR is used to build reputation or public image. The findings extend the literature by arguing that some employees in developing countries not only seek to improve their status by working in a reputed organisation but also tend to engage with CSR activities undertaken by their organisation.

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.

A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.

The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.

The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.

The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

This paper aims to conceptualize the role of leadership in organizational learning processes in multinational companies (MNCs). The authors present a model describing how managers in an MNC facilitated transitions between sub-processes of organizational learning at several organizational levels.

The authors collected data from the plants of a global process company in Norway, Brazil and China. Observation, in-depth interviews and archival material enabled one to reconstruct the organizational learning process over a period of 30 years as the company developed its own tailor-made improvement programme.

Based on the data, the authors describe the role of leadership in linking the sub-processes of organizational learning as orchestration, sponsoring and persistence. Orchestration included creating faith and optimism and designing the organization to allow close cooperation between operators and managers in the sub-process of experimenting. This eased transferring and institutionalizing in the global organization. Sponsoring included structural changes to support transferring and the demonstration of dedication to improvement programme values. These factors were important for institutionalizing. Persistence involved the continuous focus on adjustment of the improvement programme, which then facilitated further experimenting.

Firstly, this study suggests that activities and decisions in one sub-process have important implications for the following sub-processes. Secondly, this study indicates that leaders’ role in facilitating the transitions between sub-processes extend beyond their individual traits and behaviour, which previous research had focused on, and includes decisions concerning organizational structure and culture that help link social and organizational learning.

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

The paper aims to provide managerial recommendations for implementing circular economy (CE) principles in both organizational and interorganizational contexts, including when using digital tools, such as building information modeling (BIM) and blockchain. Drawn from the construction sector in the Netherlands, the findings can be generalized to similar sectors where a company may receive multiple inputs as part of its supply chain augmented by digital technologies.

Design addresses the research question: what are the strategic and tactical approaches of organizations on the CE pathway? Sub-questions target initiatives pursued by participants, and look toward information, roles and functions for supporting the CE process. Applying a multiple-case study approach (21 semi-structured interviews with 29 participants) the paper explores strategic initiatives of construction companies implementing CE pathways. The strength of the research design comes from facilitation of rich and deep qualitative insights from Netherlands-based managers embedded within global supply chains contributing to conceptual mapping. A limitation is data from one country (though representing both national and multinational companies).

Interviewed managers share guidance for production-related construction companies anchored in materials and product design. Recommendations include to (1) develop both internally and externally the awareness of CE amongst leaders, (2) communicate with internal and external stakeholders for shared vision across the supply chain, (3) start with pilot projects, and (4) ensure product data-integration for CE business models through computer modeling and blockchain for decision-making processes, choices of materials, business model coordination and product (re)design. Continuous learning about CE roles and responsibilities amidst organizational process restructuring is required throughout linear to CE transitions. Extending the time for the CE principles evaluation process would allow for reconsideration of decisions made for CE implemented projects.

A novel CE gameplan with a hurdles and recommendations checklist provides an operational interface with decision making points between internal factors for the host organization and external supply chain partners.

Deglobalization and the coronavirus disease 2019 (COVID-19) pandemic have severely hindered multinational enterprise (MNE) investment. At the same time, digital technology is seriously challenging it with traditional production factor flows. Few studies have realized that the impact of digitalization is not limited to either transaction costs or the location-boundness of firm-specific advantages (FSAs), but extends to profound changes in the fundamental essence of MNEs. There is still limited understanding of this body of knowledge as a whole, including how its subtopics are interrelated. This study took the production factor change perspective to review MNE theory in the digital era. Therefore, this study aims to identify any upcoming and undeveloped themes in order to provide a platform suited to direct future research.

This paper presents a summary and a review of 151 articles published between 2007 and 2020. Such review was conducted to systematically explain the connotations and influential mechanisms of digital empowerment on MNE theory. This was achieved by using the CiteSpace citation visualization tool to build a keyword co-occurrence network.

The research findings pertain to how digitalization expands, breaks through, and even reshapes traditional MNE theory from four distinctive angles: the influential factors of internationalization, the process of internationalization, competitive advantage, and location choice. The findings are followed by the presentation of future research directions.

This paper presents an examination of MNE theory in the digital era from the perspective of production factor change. In doing so, it identifies significant theoretical innovation opportunities for future scholarly research priorities.

The purpose of this paper is to examine the social sustainability strategies of multinational mining companies in addressing risks in areas of exploratory intensity and contributing to social capital in local communities.

This study is situated within an interpretivist paradigm and uses a qualitative research methodology, drawing on data from semi-structured interviews with multinational mining companies operating in Ghana and key stakeholder groups.

The results of this study show that multinational mining companies use strategies broadly categorised as social responsibility, social compliance, local content and relationship proximity to address challenges embedded in the extractive process.

By examining the strategies in addressing risks to sustainable social development in mining communities, this study contributes to fill the social sustainability gaps in mining research and adds to relevant literature.

The negative cultural bias vis-à-vis international business and cross-cultural management has been duly acknowledged, necessitating recommendations towards investigating its positive effects. Methodologically, quantitative research clearly predominates, and there have been calls for alternative approaches. Thus, this conceptual paper addresses the research gap (methodological and thematic) by investigating if multicultural teams can be an essential part of the global workforce and whether positive effects exist regarding dynamic capabilities, learning and knowledge transfer.

The underlying ethnographic research design enabled exploring within the embedded single case study from an emic perspective, including qualitative observation and semi-structured expert interviews, and provided detailed insights into the company’s multicultural work environment.

The results reveal that applying a qualitative design allowed the needed exploration and show that multicultural, geographically dispersed teams are positively experienced and considered necessary in today’s globalised world. They are likely to increase in the future. Moreover, dynamic capabilities (multicultural competencies) are indispensable for multicultural teamwork. Regarding learning opportunities, different viewpoints for discussion and the ability to reflect on these offer valuable insights. In line with theory, multiculturality is considered a “two-edged sword”, providing simultaneous benefits and challenges. Contrary to the theory, even highly important information transfers can occur virtually, although occasional physical contact is essential for trust building.

The multinational family business offers a unique example of a positive relationship between multiculturalism and organisational excellence and demonstrates how the application of a qualitative methodology can support theory building by delivering a revised model of dynamic capabilities in multicultural environments with geographical dispersion.

This study aims to analyze the effect the liberalization of industrial relations in Germany has had on trade unions’ influence on companies’ decisions. Particular attention is given to European measures of flexibilizing company law and how they affect industrial relations in Germany.

After presenting a theoretical basis regarding industrial relations and corporate governance, the paper then demonstrates, via a case study, the effects of the flexible European company law. It examines the strategic avoidance of trade union activity at SAP, a case that ended up before the European Court of Justice.

The flexibility of European company law allows companies to limit the influence of trade unions on company decisions. Limiting trade unions' internal participation weakens their position overall. Precautionary measures to protect employees’ rights help to reduce the dangers of this process.

The influence of European law brings a new perspective to the transformation of the German industrial relations model. The analysis of the strategy of using the legal type of the European company (Societas Europaea) to limit the internal activity of trade unions demonstrates the connection between institutional settings and corporate governance.

Foreign subsidiaries incur substantial institutional conformity costs because they have to respond to host-country institutional pressures (Slangen & Hennart, 2008). The purpose of this paper is to study this type of cost from institutional and regulatory perspectives. The authors argue that these costs decrease when the host country adopts concepts of international regulations that multinationals may be familiar with due to their own home country regulation experience. This prior regulatory experience gives foreign subsidiaries an advantage of foreignness (AoF), which can offset their liability of foreignness (LoF).

This study compared the returns on assets of 35 domestic firms with those of foreign subsidiaries in the Brazilian energy industry between 2002 and 2021, using regression dynamic panel data.

The existence of a relationship between the international regulatory norm and the Brazilian regulator has transformed the LoF into an advantage of foreignness to compete with local energy firms. The results also suggest that the better the regulatory quality of the subsidiary’s country of origin, the better its performance in Brazil, as it can reduce compliance costs. Finally, the greater the psychic distance between Brazil and the foreign subsidiary’s home country, the worse its performance.

The research suggests that one of the keys to competitiveness in host countries is local regulatory ties. Prior international regulatory experience gives foreign subsidiaries an asset of foreignness (AoF). This result complements the current institutional and regulatory foreignness studies on emerging economies (Cuervo-Cazurra & Genc, 2008; Mallon et al., 2022) and the institutional asymmetry between home and host country (Mallon & Fainshmidt, 2017).

This research suggests that one of the keys to competitiveness in host countries is local regulatory ties. Prior international regulatory experience gives foreign subsidiaries an asset of foreignness (AoF). This result complements the current institutional and regulatory foreignness studies on emerging economies (Cuervo-Cazurra & Genc, 2008; Mallon et al., 2022) and the institutional asymmetry between home and host country (Mallon & Fainshmidt, 2017). The practical implication is that the relationship between conformity costs, capital budget calculation and strategic planning for internationalization will be related to the governance quality of the home country of multinationals. The social implication is that a country interested in attracting more direct foreign investment to areas that need foreign technology transfer and resources may consider adopting international regulatory standards.

The social implication is that a country interested in attracting more direct foreign investment to areas that need foreign technology transfer and resources may consider adopting international regulatory standards.

This research discuss firm and local regulator tie is one of core competitiveness in host countries (Yang and Meyer, 2020). This study also complements the current institutional and regulatory foreignness studies in emerging economy (Cuervo-Cazurra & Genc, 2008; Mallon et al., 2022). Second, prior regulatory experience of multinational enterprise in similar environment can affect its foreign affiliate performance (Perkins, 2014). Third, this study confirms current literature that argues that knowledge and ability to operate in an institutionalized country can be transferred from parent to affiliate. In the end, this study investigates whether AoF persists when host governments improve the governance of their industries.