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Corporate social responsibility (CSR) of MNE subsidiaries in emerging markets has mainly been studied through aggregated CSR activities. Instead, this study disaggregates CSR engagement towards target groups into two foci - External and Internal CSR - depending on whether such engagement is outside or within the organization. We explored whether the odds of a wholly owned subsidiary matching its parent's choice of target groups - for both External and Internal CSR - varied by which organizational cohort it belonged to, based on organizational characteristics. Results of logistic regressions indicate that age of a subsidiary, relative size of the subsidiary and region-of-origin of its parent influence the odds of the subsidiary following its parent's External CSR focus; while age of a subsidiary, global presence of its parent, and industry type influence the odds of the subsidiary following its parent's Internal CSR focus. Findings indicate that both through External and Internal CSR, MNE subsidiaries simultaneously pursue legitimacy and competitive advantage, through different primary stakeholder groups, to address both host country and global institutional contexts. [ABSTRACT FROM AUTHOR]

Anchored in institutional theory, our aim in the present study was to understand how large and economically successful organizations in India engage with the issue of disability within and outside of their organizational boundaries, and communicate such engagements through their annual reports. Based on a qualitative content analysis of the organizations' annual reports for the year 2009–2010, we examined if these organizations spoke about recruitment and other organizational treatment of people with disabilities (internal focus), and if they engaged with issues related to disability in the realm of corporate social responsibility (external focus). We found that, despite no institutional pressures, organizations engaged with disability-specific issues both internally and externally. While we found differences with respect to organizational age and sector (public and private sector), we did not find any differences in the engagement and communication of activities based on organizational industry type and global presence. We discuss implications for research and practice. [ABSTRACT FROM PUBLISHER]