Comparing the Effects of Internationalization on CSR in Service and Non-Service MNEs
研究了国际化对服务业与非服务业跨国公司企业社会责任表现的不同影响，发现非服务业企业的社会绩效随国际化稳步提升，环境绩效呈S形；服务业企业在低中水平国际化时影响小，高水平时正向影响强。
Abstract We examine the question, “What is the effect of internationalization on the CSR performance of firms in service sectors compared to non-service sectors?”. Drawing on a stakeholder and institutional theory-based perspective, we hypothesize: (1) in non-service firms, their social performance increases steadily with increasing internationalization, while the relationship between internationalization and their environmental performance follows an S-shape pattern; (2) in service firms, internationalization has little effect on both social and environmental performance at low to medium levels of internationalization but strong positive effects at high levels of internationalization. We tested our hypotheses with panel data on 4,693 publicly listed MNEs in 41 economies from 2002 to 2021. The results supported our hypotheses.