Mapping Liability of Origin and Mimetism in MNE Engagement Across the UN Sustainable Development Goals: An Analysis of Sustainability Reports
分析了150家跨国企业的可持续发展报告，发现企业参与可持续发展目标的程度与其母国SDG进展负相关，支持“原产地责任”解释，但具体目标层面模式更复杂。
The United Nations’ Sustainable Development Goals (UN-SDGs) offer a comprehensive framework for global sustainable development, embraced by both UN member states and multinational enterprises (MNEs). The SDGs take a holistic approach and emphasize the need to align public- and private-sector actions. However, understanding the effectiveness of the SDG framework in coordinating stakeholder actions remains a challenge. This study explores how MNEs engage with the SDGs as a function of their home countries’ SDG profiles. Leveraging institutional theory, we test competing mechanisms by analyzing sustainability reports from 150 MNEs across 23 countries. Our results suggest that MNEs’ engagement with the SDGs aligns most closely with a “liability of origin” explanation, with firms showing greater SDG engagement when their home countries have lower progress on the SDGs. However, at the individual SDG level, the engagement patterns are more nuanced. Our findings have important implications for both theory and practice, providing insights into the complex dynamics that shape MNEs’ engagement with the SDGs and offering guidance for policymakers and businesses seeking to enhance their contributions to sustainable development.