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The environmental performance (EP) of multinational enterprises (MNEs) has attracted increasing attention amid rising concerns over environmental problems such as climate change. However, questions remain about the relationship between the internationalization of MNEs and their EP. In this paper, we show that the relationship varies depending on the home country's economic development level. For MNEs from an advanced economy, there is a U‐shaped relationship between the level of internationalization and EP of MNEs such that there is a negative relationship at low levels of internationalization but a positive relationship at high levels of internationalization. For MNEs from a less advanced economy, there is an inverted U‐shaped relationship such that there is a positive relationship at low levels of internationalization but a negative relationship at high levels of internationalization. [ABSTRACT FROM AUTHOR]

Despite growing concern in the social innovation (SI) literature about the tackling of grand challenges, our understanding of the role of multinational enterprises (MNEs) remains in its infancy. This article examines foreign MNE subsidiaries' SI investments focusing on United Nations' Sustainable Development Goals (UNSDGs) in host countries. Using financial data from large, listed subsidiaries of foreign MNEs operating in India, along with hand-collected data from firms' disclosures of corporate social responsibility (CSR) activity for five years starting in 2015, we utilise the externalities framework propounded by Montiel et al. (2021). This neatly translates the 17 UNSDGS into actionable goals to examine the efforts of foreign MNE subsidiaries in increasing positive externalities as opposed to reducing negative externalities via SI-related investment in host countries. The study also evaluates the effects of the local embeddedness of the foreign MNE subsidiaries on SI investment. We find that MNE subsidiaries tend to favour increasing positive externalities as compared to reducing negative externalities through their SI investments. Also, older subsidiaries tend to prioritize greater investments in SI projects related to reducing negative externalities and subsidiaries with higher MNE ownership tend to reduce investments in SI projects related to increasing positive externalities. We discuss possible interpretations of the exploratory results using the institutional logics perspective and conclude with implications for policy and future research. [ABSTRACT FROM AUTHOR]

In the contemporary context, characterized by the paramount importance of sustainability, both governments and companies, particularly multinational enterprises (MNEs), play an important role in fostering and overseeing the transformative processes necessary to establish a robust accounting framework for natural capital. The objective of this paper is twofold: firstly, to conduct a comprehensive review of the existing body of literature on this subject and to highlight the importance of avoiding intangible liabilities in MNE from bad practices based on Natural Capital bad practices, and secondly, to outline prospective directions for further research in this domain. To achieve these objectives, we pose two fundamental research questions: (1) What is the current state of knowledge regarding the intangible liabilities and accounting practices of MNEs concerning Natural Capital? (2) How can future research in the field of Natural Capital Accounting be oriented to assist MNEs in accounting for their interactions with Natural Capital? A mixed-method approach is used to address these inquiries. Initially, we substantiate the intrinsic connection between MNEs and the natural environment, utilizing bibliometric techniques to identify the primary themes and areas of focus in the realm of natural capital accounting. Subsequently, we employ in-depth analysis and logical reasoning to propose potential avenues for future research. Additionally, we present a comprehensive model designed to guide forthcoming research endeavors in the domain of natural capital accounting. Among the salient findings derived from our model analysis, it is evident that the inclusion of other environmental factors, such as ecosystem services and biodiversity, should be integral to the overall framework of natural capital accounting. Furthermore, the incorporation of such accounting practices into the day-to-day operations of companies is essential to preserving the natural capital and the reputation of the firms. [ABSTRACT FROM AUTHOR]

Copyright of Journal of International Business Studies is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

With increased globalization, multinational enterprises (MNEs) have become pervasive in emerging economies such as India. Given that employee performance is multidimensional and culture‐bound, the management of performance in MNEs is very critical for the successful implementation of their business strategy. We focus on promotions and incentives as they are considered the two crucial aspects of any performance management system. Based on a multisource, temporal study spanning over 19 months, we tested the interaction effect of promotion and annual incentive on employee outcomes. We conducted interviews of 15 senior officers in phase 2 to understand the inconsistencies in our findings. The contribution of the study to industry and academia are discussed. [ABSTRACT FROM AUTHOR]

Background/Aim: To identify correlations between urodynamic study (UDS) findings and urinary symptoms in children with refractory monosymptomatic and nonmonosymptomatic primary nocturnal enuresis. Materials and Methods: A total of 96 neurologically normal children were enrolled, 44 consecutive boys and 51 consecutive girls, aged 5–18 years, of whom 41 (38.8%) had refractory monosymptomatic nocturnal enuresis (MNE) and 55 (61.2%) had refractory non‐MNE (NMNE). We assessed the urodynamics of all children to detect any underlying bladder overactivity. A comparative analysis was carried out between the two groups of patients. Results: Detrusor overactivity (DO), low bladder capacity, low compliance, and increased postvoid residual (PVR) were identified in 70 (72.9%), 35 (36.5%), 43, and 76 (79.2%) patients, respectively. The mean bladder compliance was 21.66 ± 14.52 mL/cmH2O (2–75 cmH2O). Of the NMNE patients, 50 (90.9%) had abnormal urodynamic findings, while 40 (97.5%) had abnormal urodynamic findings in the MNE group. There was a statistically significant relationship between NMNE and both increased PVR and abnormal voiding patterns. Both high PVR and DO were significantly associated with obstructive urinary symptoms. Constipation and history of urinary tract infection (UTI) did not significantly correlate with UDS abnormality (p = 1.0 and p = 0.49, respectively). Conclusion: There was a high prevalence of bladder function disorders in both refractory MNE and NMNE patients in our study. This included small functional capacity, low bladder compliance, and marked DO. A nocturnal enuresis may be the only presenting symptom, however, it may be associated with bladder overactivity, UTI, and constipation; the UDS findings may aid in guiding the assessment and treatment of children suffering from primary refractory nocturnal enuresis and its association with bladder and bowel symptoms. [ABSTRACT FROM AUTHOR]

Abstract Background/Aim To identify correlations between urodynamic study (UDS) findings and urinary symptoms in children with refractory monosymptomatic and nonmonosymptomatic primary nocturnal enuresis. Materials and Methods A total of 96 neurologically normal children were enrolled, 44 consecutive boys and 51 consecutive girls, aged 5–18 years, of whom 41 (38.8%) had refractory monosymptomatic nocturnal enuresis (MNE) and 55 (61.2%) had refractory non‐MNE (NMNE). We assessed the urodynamics of all children to detect any underlying bladder overactivity. A comparative analysis was carried out between the two groups of patients. Results Detrusor overactivity (DO), low bladder capacity, low compliance, and increased postvoid residual (PVR) were identified in 70 (72.9%), 35 (36.5%), 43, and 76 (79.2%) patients, respectively. The mean bladder compliance was 21.66 ± 14.52 mL/cmH2O (2–75 cmH2O). Of the NMNE patients, 50 (90.9%) had abnormal urodynamic findings, while 40 (97.5%) had abnormal urodynamic findings in the MNE group. There was a statistically significant relationship between NMNE and both increased PVR and abnormal voiding patterns. Both high PVR and DO were significantly associated with obstructive urinary symptoms. Constipation and history of urinary tract infection (UTI) did not significantly correlate with UDS abnormality (p = 1.0 and p = 0.49, respectively). Conclusion There was a high prevalence of bladder function disorders in both refractory MNE and NMNE patients in our study. This included small functional capacity, low bladder compliance, and marked DO. A nocturnal enuresis may be the only presenting symptom, however, it may be associated with bladder overactivity, UTI, and constipation; the UDS findings may aid in guiding the assessment and treatment of children suffering from primary refractory nocturnal enuresis and its association with bladder and bowel symptoms.

Las abejas de las orquídeas (tribu Euglossini) son un grupo de insectos conspicuos e interesantes de la región Neotropical. En este proyecto de estudiamos los patrones de riqueza de las abejas de las orquídeas en el Ecuador, usando datos de colecciones, publicaciones y trabajo de campo. Con esta información estimamos las áreas de distribución potencial para cada especie usando el principio de Máxima Entropía con las variables climáticas de CHELSA. Como resultados se generaron 32 mapas de Modelamiento Ecológico de Nicho. Luego basándonos en la superposición de estos modelos reclasificados se generó un mapa de riqueza de especies para el pais. En este mapa se identifican los patrones de riqueza de especies para el Ecuador, siendo las zonas más ricas (24 sp.), las estribaciones orientales de la parte centro y norte del país. Consideramos que las características, ecológicas, históricas y de conservación de estas zonas son precursores y determinantes importantes de los patrones observados.

We examine competition for foreign direct investment when governments compete in tax incentives along with intellectual property rights (IPRs) protection. Higher IPRs result in a lower probability of imitation and thus higher expected profits and tax revenues, all else equal. We derive the Nash equilibrium strategies of two competing jurisdictions and show that since individual hosts do not internalize the benefit of lower prices for other jurisdiction's consumers, the non‐cooperative equilibrium exhibits an IPR externality in addition to the well‐known fiscal externality from tax competition. Thus, compared to joint policy setting, equilibrium IPRs are too high. [ABSTRACT FROM AUTHOR]

Multinational enterprises (MNEs) are increasingly expected to integrate sustainability into their core business activities, moving beyond philanthropy or public advocacy. In particular, the financial sector is expected to support the Sustainable Development Goals (SDGs) as it plays a critical role in promoting sustainable development through its key roles as risk managers, insurers, investors and lenders. It has been acknowledged that the sector has the power to direct investments towards sustainable activities, encourage sustainable business practices, and promote sustainable development more broadly. However, for MNEs, including insurance companies, examining sustainability practices across subsidiaries operating in expanded geographic contexts becomes complex. Implementing corporate sustainability strategies is challenging, particularly when their globally-developed strategy intersects with local operations. However, limited attention has been given to the sustainability practices adopted by the financial sector at the subsidiary or local levels. This study aims to fill this gap by examining how multinational insurance companies operating in emerging markets manage their sustainability practices, particularly in aligning their global sustainability strategy with local operations. Utilising a corporate sustainability assessment process framework and focusing on the case study context of Allianz in Malaysia, this study provides a comprehensive picture not only of the sustainability practices that have been implemented but also of the important role that global and local operations play in translating global strategies to achieve sustainability into meaningful and contextualised local agendas for sustainability. [ABSTRACT FROM AUTHOR]

In the contemporary context, characterized by the paramount importance of sustainability, both governments and companies, particularly multinational enterprises (MNEs), play an important role in fostering and overseeing the transformative processes necessary to establish a robust accounting framework for natural capital. The objective of this paper is twofold: firstly, to conduct a comprehensive review of the existing body of literature on this subject and to highlight the importance of avoiding intangible liabilities in MNE from bad practices based on Natural Capital bad practices, and secondly, to outline prospective directions for further research in this domain. To achieve these objectives, we pose two fundamental research questions: (1) What is the current state of knowledge regarding the intangible liabilities and accounting practices of MNEs concerning Natural Capital? (2) How can future research in the field of Natural Capital Accounting be oriented to assist MNEs in accounting for their interactions with Natural Capital? A mixed-method approach is used to address these inquiries. Initially, we substantiate the intrinsic connection between MNEs and the natural environment, utilizing bibliometric techniques to identify the primary themes and areas of focus in the realm of natural capital accounting. Subsequently, we employ in-depth analysis and logical reasoning to propose potential avenues for future research. Additionally, we present a comprehensive model designed to guide forthcoming research endeavors in the domain of natural capital accounting. Among the salient findings derived from our model analysis, it is evident that the inclusion of other environmental factors, such as ecosystem services and biodiversity, should be integral to the overall framework of natural capital accounting. Furthermore, the incorporation of such accounting practices into the day-to-day operations of companies is essential to preserving the natural capital and the reputation of the firms.

This article studies whether foreign subsidiaries (FSs) are able to cooperate for innovation with local partners during good and harsh economic times. It also enquires as to whether these companies and different types of domestic firms displayed similar cooperative behaviour during 2004–16. The period is divided into three sub-periods (boom, downturn, and recovery), and three logit models with panel data of a representative sample of Spanish firms are proposed. The ability of FSs to cooperate for innovation is maintained throughout the business cycle. These firms are better at cooperating than are unaffiliated firms but not significantly better than domestic business groups. State-owned enterprises strongly outperform both FSs and domestic private firms during the boom, the downturn, and the recovery. Unaffiliated domestic firms manage to cooperate during the boom and the recovery but not during the downturn. Predictors of cooperative innovation vary throughout the business cycle. The results contain policy implications. [ABSTRACT FROM AUTHOR]

Pillar One and Pillar Two would introduce new rules for the taxation of multinational enterprises (MNEs). This paper assesses the impact of these proposals on MNEs' investment costs. The analytical framework extends the forward-looking effective tax rates (ETR) model of Devereux and Griffith (International Tax and Public Finance 10: 107–126, 2003) to consider the ETRs for an investment performed by an entity belonging to an MNE group accounting for the possibility that MNEs use their organisational structure to shift profits to low tax jurisdictions. The model incorporates a stylised version of the tax provisions proposed under Pillar One and Pillar Two. The results, covering over 70 jurisdictions, account for differences in tax bases and rates, and are empirically calibrated to map the global activities of in-scope MNEs. The global GDP-weighted average change in the EATRs from Pillar One and Pillar Two is estimated to be 0.4 percentage points, representing a small impact compared to the weighted average EATR in the sample (24%) as well as the 6 percentage point reduction observed in the period 1999–2017 across OECD countries. Overall, the analysis suggests that both Pillars would reinforce each other in lifting the floor of the ETR distribution, thus reducing tax rate differentials across jurisdictions. [ABSTRACT FROM AUTHOR]

We explore how subsidiaries in a high-trust (Germany) and low-trust (France) country adopt the performance appraisal (PA) system from their US-headquarter. In-depth interviews with 30 informants illustrate trickle-down effects of trust from the national level to the organizational and individual levels shaping processes, outputs, and interactions of PA. While German informants expressed trust in the overall PA practice of the US-headquarter, French informants reacted with mistrust to PA manifested in different processes, rater and ratee attitudes, outcomes of PA, as well as the role of HR. We add to the comparative HRM literature by untangling, within an MNE context, the interaction of societal, organizational, and individual trust with the overall PA to provide a more holistic explanation for cross-national variations in PA beyond the mere assignment to separate cultural categories. [ABSTRACT FROM AUTHOR]

Purpose: The paper aims, from an African perspective, to investigate the practice of inconsistent custom duty valuations experienced by related MNEs and to explore the impact this may have on MNEs. Design/Methodology/Approach: Perceptions from industry experts from various African countries were sought by means of a questionnaire and supplemental literature was reviewed with a view to address the stated objectives. Findings: The main findings point to custom officials’ lack of knowledge of transfer pricing principles, possible corruption by custom officials and custom authorities keeping reference prices. The impact on MNEs appear to mainly relate to additional costs in the form of storage, consignment seizure, and lengthy court battles. Implications/Originality/Value: Strategies to address challenges arising in custom valuations suggest training of customs officials, coordination and exchange of information between relevant departments within the revenue authority and making use of advanced pricing agreements.

This article helps explain the theoretical mechanisms of the contextual influence of ambidextrous foreign acquisition strategies of Chinese multinational enterprises (MNEs) in Europe. Based on the National Business System approach, we demonstrate that these strategies are contextually driven and institutionally conditioned. We use fuzzy‐set qualitative comparative analysis to identify the configurations of factors affecting the strategies of 829 mergers and acquisitions (M&As) in 29 countries in 1992–2019. We propose a new measure for the organizational ambidexterity construct based on the nature and type of M&As. Our results show that conglomerate affiliation, state ownership, and international business experience affect the deployment of ambidextrous acquisition strategies, while outward foreign direct investment (FDI) policies have a positive effect only for individual firms or when host country innovation environment is well developed. Finally, smaller individual MNE early internationalizers are more likely to deploy acquisition ambidexterity when the government adopts outward FDI policies. [ABSTRACT FROM AUTHOR]

Copyright of Journal of International Business Studies is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of International Business Studies is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article deals with a theoretical opposition of two similar, but conceptually different spatial models of transborder network cooperation (namely MNEs’ territorial embeddedness and informal network integration) from the aspect of corporate power asymmetry of firms participating in such network structures. Two external phenomena of power asymmetry (symmetry) are presented giving as example cases of territorial embeddedness and informal network integration in North America and East Asia regions. The study is resulted in several features allowing the attribution of specific transborder production systems to be proposed to different types of network structures. The latter is done by a consideration of network characteristics, network effects and specifics of network core and periphery interaction.

Abstract The purpose of the study is to investigate the internal drivers and external determinants of corporate social responsibility (CSR) strategies practiced by multinational enterprises’ (MNEs) using institutional theory and the resource-based view. We propose that MNEs’ local business orientations and political behaviors are highly related to firms’ CSR selection as internal and external determinants, respectively, and we integrate the actual CSR practices from different characteristics to exploring and exploiting strategies. A multiple regression analysis was conducted by using survey data collected from MNE subsidiaries operating in Ethiopia. We found that firms who are oriented to raise competitiveness with collaborative attitudes toward host governments seek more exploring CSR practices. On the other hand, firms’ local orientation that is to build legitimacy with accommodative attitudes toward host governments has positive relations with exploiting CSR practices. Furthermore, contrary to the expectation the result revealed that exploiting CSR practices are positively related to both orientations, which implies that traditional CSR practices are treated fundamentally of importance in developing countries.