Corporate Commitment to Global Quality of Life Issues: Do Slack Resources, Industry Affiliations, and Multinational Headquarters Matter?
研究了闲置资源、行业归属和总部所在地（美国或非美国）如何影响《财富》美国及全球公司对社会和个人生活质量的承诺，发现环境质量承诺与闲置资源正相关，且存在行业和文化差异。
Global markets challenge multinational corporations to harmonize quality of life (QOL) commitments across a broad spectrum of stakeholders with different corporate responsibility perspectives. Few studies have examined strategic planning issues associated with international quality of life (IQOL). This research investigates the importance of slack resources, industry affiliation, and multinational headquarter location (U.S. or non-U.S.) on commitment to societal and individual QOL for Fortune U.S. and global companies. Content analysis of corporate mission statements provides the vehicle for assessing QOL commitment. Models are estimated using logistic regression with instrumental variables included to address potential problems with simultaneity between QOL commitment and return on assets, a proxy for slack resources. Findings include a positive and significant relationship between environmental QOL commitment and slack resources as well as industry and cultural differences in QOL commitment issues.