Environmental Behavior and MNEs: A Strategy Pulled by Stakeholder Engagement
研究了受规制和不受规制行业的跨国公司如何制定环境披露和绩效战略，发现受规制企业环境绩效更差、披露更少，而不受规制企业则相反，这源于应对合法性和利益相关者压力。
Abstract This research attempts to examine how multinational enterprises (MNEs) from regulated and non‐regulated industries shape their environmental strategies with regard to environmental disclosure and performance. Results reveal that regulated (non‐regulated) MNEs display worse (better) environmental performance levels and disclose less (more) environmental information than MNEs operating in non‐regulated (regulated) environments. We argue that this strategy is set as an answer to cope with legitimacy problems faced by MNEs as well as to respond to increased demands from stakeholder groups. We contend that our findings may contribute to existing literature and be of relevance for practitioners. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment