Are Multinationals Engaged In Sustainability? An Analysis Based On Their Home-Country Progress Toward the Sustainable Development Goals (SDGS)

Document Type

Article

Publication Date

2-27-2025

Abstract

The SDGs provide a comprehensive framework for global sustainability, adopted by both UN member states and MNEs. This study examines how MNEs engage with the SDGs, focusing on the impact of their home countries' SDG performance. Using institutional theory, we test mimetic isomorphism and liability of origin by analyzing sustainability reports from 150 MNEs across 23 countries. Our results suggest that MNEs based in home countries with lower SDG progress engage more with the SDGs, indicating a liability of origin effect. However, at the individual SDG level, the picture is more complex, hence showing different patterns.

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Originally published in Emprendimiento y Negocios Internacionales

Publication Title

Emprendimiento y Negocios Internacionales

DOI

https://doi.org/10.20420/eni.2024.748

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