Scholarlink

<p>Scholars have explored the ways in which multinational enterprises (MNEs) react to host-country stakeholders amid the political tension between the host country and home country. However, scant attention has been paid to understanding how MNEs respond to home-country stakeholders in the context of political tension. Our study formulates a theoretical framework to investigate the impact of political tension on MNEs’ decisions about disclosing their host-country ESG activities. Our analysis reveals that an MNE is less likely to disclose host-country ESG activities in its home-country ESG report when political tension between its home country and host country is stronger. We further find that this negative relationship is more pronounced for MNEs with higher domestic political connections, larger domestic marketing dependence, and located in cities with a colonial legacy. These findings raise important ethical considerations about transparency in multinational contexts and offer a new perspective to interpret MNEs’ ESG disclosure decisions.</p>

错误：搜索内容不能为空，请输入英文关键词
错误：关键词超出字数限制，请精简
高级检索

Political Tension and MNEs’ Disclosure of Host-Country ESG Activities

  • 期刊论文

  • 发表日期：

    2026年1月30日

查看全文
  • Yi Xiang,
  • Ying Zhang,
  • Chenjing Wang,
  • Yongzhi Du

摘要

Scholars have explored the ways in which multinational enterprises (MNEs) react to host-country stakeholders amid the political tension between the host country and home country. However, scant attention has been paid to understanding how MNEs respond to home-country stakeholders in the context of political tension. Our study formulates a theoretical framework to investigate the impact of political tension on MNEs’ decisions about disclosing their host-country ESG activities. Our analysis reveals that an MNE is less likely to disclose host-country ESG activities in its home-country ESG report when political tension between its home country and host country is stronger. We further find that this negative relationship is more pronounced for MNEs with higher domestic political connections, larger domestic marketing dependence, and located in cities with a colonial legacy. These findings raise important ethical considerations about transparency in multinational contexts and offer a new perspective to interpret MNEs’ ESG disclosure decisions.