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Multinational corporations and the blocking of trade unions in Germany 跨国公司与德国工会的阻挠
IF 2 Q3 BUSINESS Pub Date : 2024-02-28 DOI: 10.1108/cpoib-02-2023-0012
Helene Langbein

Purpose

This study aims to analyze the effect the liberalization of industrial relations in Germany has had on trade unions’ influence on companies’ decisions. Particular attention is given to European measures of flexibilizing company law and how they affect industrial relations in Germany.

Design/methodology/approach

After presenting a theoretical basis regarding industrial relations and corporate governance, the paper then demonstrates, via a case study, the effects of the flexible European company law. It examines the strategic avoidance of trade union activity at SAP, a case that ended up before the European Court of Justice.

Findings

The flexibility of European company law allows companies to limit the influence of trade unions on company decisions. Limiting trade unions' internal participation weakens their position overall. Precautionary measures to protect employees’ rights help to reduce the dangers of this process.

Originality/value

The influence of European law brings a new perspective to the transformation of the German industrial relations model. The analysis of the strategy of using the legal type of the European company (Societas Europaea) to limit the internal activity of trade unions demonstrates the connection between institutional settings and corporate governance.

本研究旨在分析德国劳资关系自由化对工会影响公司决策的影响。在介绍了劳资关系和公司治理的理论基础后,本文通过案例研究展示了灵活的欧洲公司法的影响。研究结果欧洲公司法的灵活性允许公司限制工会对公司决策的影响。限制工会的内部参与会削弱其整体地位。欧洲法律的影响为德国劳资关系模式的转变带来了新的视角。通过分析利用欧洲公司(Societas Europaea)这一法律类型来限制工会内部活动的策略,展示了机构设置与公司治理之间的联系。
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引用次数: 0
Bulls and bears: inscribing SOEs’ roles into the global climate agenda 牛市与熊市:将国有企业的作用纳入全球气候议程
IF 2 Q3 BUSINESS Pub Date : 2024-02-23 DOI: 10.1108/cpoib-12-2022-0140
Olga Garanina, Daria Klishevich, Andrei Panibratov

Purpose

This study aims to explore when and under what conditions state-owned enterprises (SOEs) become important players in orchestrating the global climate action and what their roles are as domestic or international (de)carbonizers.

Design/methodology/approach

This is a conceptual paper that aims to advance understanding of the role of SOEs in addressing the global climate challenge. The authors build on the institutional theory to capture the importance of home-country climate regulation mechanisms and advance knowledge on the internationalization of SOEs. The authors review the literature on the institutional boundaries that shape the environmental activities of firms at home and abroad and develop the argument on the influence of home country institutions and internationalization on the role of SOEs in the global climate agenda.

Findings

In this study, the authors elaborate the SOEs’ climate action matrix and offer three propositions based on the fact that SOEs’ environmental strategies are driven by the interests of the state as owner and the scope of SOEs’ internationalization. First, the authors propose that the level of home country’s climate policy ambition explains SOEs’ stance on climate action. Second, scope of internationalization explains SOEs’ stance on climate action. Third, the progressive/increasing involvement of SOEs in climate action enhances the country’s climate stance.

Originality/value

The authors incorporate the climate argument into international business (IB) studies of SOEs’ internationalization, a novel approach that helps us to advance the knowledge on the complex issue of corporate climate action. The authors argue for a dynamic and reciprocal relationship between home/host countries and SOEs’ climate engagement. In doing this, the authors contribute to the IB research and policy agenda by exploring SOEs’ engagement in advancing the global climate agenda.

目的 本研究旨在探讨国有企业(SOEs)何时以及在何种条件下成为协调全球气候行动的重要参与者,以及它们作为国内或国际(去)碳化者的作用。作者以制度理论为基础,阐述了本国气候监管机制的重要性,并推进了对国有企业国际化的认识。作者回顾了有关塑造国内外企业环境活动的制度边界的文献,并就母国制度和国际化对国有企业在全球气候议程中的作用的影响进行了论证。研究结果在本研究中,作者阐述了国有企业的气候行动矩阵,并根据国有企业的环境战略受作为所有者的国家利益和国有企业国际化范围的驱动这一事实提出了三个命题。首先,作者提出,母国的气候政策雄心水平可以解释国有企业的气候行动立场。其次,国际化范围可以解释国有企业的气候行动立场。第三,国有企业逐步/越来越多地参与气候行动会增强国家的气候立场。原创性/价值作者将气候论点纳入了对国有企业国际化的国际商业(IB)研究,这种新颖的方法有助于我们增进对企业气候行动这一复杂问题的了解。作者认为,母国/东道国与国有企业的气候参与之间存在一种动态的互惠关系。为此,作者通过探讨国有企业参与推进全球气候议程的情况,为国际企业研究和政策议程做出了贡献。
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引用次数: 0
Sharing the ownership in Peru and Mexico: the case of a French MNE prompting the SDGs achievement 在秘鲁和墨西哥分享所有权:一家法国跨国企业推动实现可持续发展目标的案例
IF 2 Q3 BUSINESS Pub Date : 2024-02-21 DOI: 10.1108/cpoib-12-2022-0133
Nicolas Aubert, Miguel Cordova, Gonzalo Hernandez

Purpose

This study aims to investigate how a French multinational enterprise (MNE) is developing employee stock ownership (ESO) in its subsidiaries in Peru and Mexico, both Latin American countries with deep social and economic inequalities.

Design/methodology/approach

This is a qualitative case study which conducted interviews with representatives of the French MNE and its subsidiaries in Peru and Mexico.

Findings

The employee stock purchase plans offered by the company to its employees support the achievement of the sustainable development goals (SDGs) 1, 8 and 10 in these countries.

Social implications

The authors argue that MNEs could become flagships in the SDG achievement in emerging economies.

Originality/value

By contributing to better workplace outcomes and enhanced corporate performance, ESO is in line with SDG 8. ESO also fulfills SDGs 1 and 10 by allowing employees to build up savings and wealth, whose lack is the main source of inequality and poverty. Reciprocity and binary economics theories explain these relationships.

目的本研究旨在调查一家法国跨国企业(MNE)如何在其位于秘鲁和墨西哥的子公司发展员工持股(ESO),这两个拉丁美洲国家都存在严重的社会和经济不平等现象。研究结果该公司为员工提供的员工股票购买计划有助于在这些国家实现可持续发展目标(SDGs)1、8 和 10。社会影响作者认为,跨国企业可以成为新兴经济体实现可持续发展目标的旗舰。通过让员工积累储蓄和财富,ESO 还实现了可持续发展目标 1 和 10,而缺乏储蓄和财富是不平等和贫困的主要根源。互惠和二元经济学理论解释了这些关系。
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引用次数: 0
Multinational firms as emissaries of decent work: worker responses to progressive HRM in a foreign retailer in Japan 作为体面工作使者的跨国公司:日本一家外国零售商的工人对渐进式人力资源管理的反应
IF 2 Q3 BUSINESS Pub Date : 2024-02-20 DOI: 10.1108/cpoib-12-2022-0131
Ödül Bozkurt, Chul Chung, Norifumi Kawai, Motoko Honda-Howard

Purpose

The paper aims to provide an understanding of how the transfer of progressive human resource management (HRM) practices may or may fail to render multinational enterprises (MNEs) institutional entrepreneurs creating change in job quality and decent work to underprivileged workers in the low-pay retail sector in Japan.

Design/methodology/approach

The paper draws on survey questionnaire data and interviews with workers and management in a foreign retailer in Japan.

Findings

The findings suggest that even where MNEs may provide some measurable material improvements in job quality, in this case equal pay for equal work, the total outcomes are nevertheless shaped by institutional context and constraints. In this case, the improvement in pay was intertwined with flexibility demands that were possible to meet for some workers but not others. In particular, women with care responsibilities and competing demands on their time were not able to experience “decent work” in the same way as others.

Research limitations/implications

The study had a relatively low response rate, due to lack of discretion over time experienced by workers in Japan, as well as limited data on program outcomes, with interviews conducted with a small number of participants.

Practical implications

The study suggests that spaces and opportunities exist for MNEs to diverge from dominant practices in given host country locations and exercise a level of agency as emissaries of decent work but successful outcomes require a very thorough understanding of individual worker experiences within the institutional constraints of given environments.

Social implications

The study offers insights into the complexities of initiatives by MNEs to contribute to the provision of decent work, particularly for workers in underprivileged positions including women in low-pay sectors such as retail, as firm-level practices lead to variable outcomes when filtered through local institutions.

Originality/value

The study brings together a focus on firm-level practices that inform much of the international HRM and international management scholarship with an emphasis on the experiences of workers, which is pursued in the sociology of work, to investigate whether MNEs can be actors in the realising of the Sustainable Development Goals around decent work.

目的本文旨在了解先进的人力资源管理(HRM)实践的转让如何可能或可能无法使跨国企业(MNEs)成为制度性企业家,为日本低薪零售业的贫困工人带来工作质量和体面工作方面的变化。研究结果研究结果表明,即使跨国企业在工作质量方面提供了一些可衡量的实质性改善(在本案例中为同工同酬),但总体成果仍受到制度环境和制约因素的影响。在这种情况下,薪酬的提高与灵活性要求交织在一起,有些工人可以满足这些要求,而有些工人则不能。研究的局限性/影响由于日本工人在时间上缺乏自由裁量权,研究的回复率相对较低,而且由于对少数参与者进行了访谈,有关计划成果的数据有限。实践意义这项研究表明,跨国企业在特定的东道国地区存在着偏离主流做法的空间和机会,并作为体面工作的使者行使一定程度的代理权,但成功的结果需要在特定环境的制度限制下对工人的个人经历有非常透彻的了解。社会影响本研究深入探讨了跨国企业为提供体面工作而采取的举措的复杂性,特别是对处于弱势地位的工人,包括零售等低薪行业的妇女而言,因为公司层面的做法在经过当地机构的过滤后会导致不同的结果。独创性/价值这项研究将国际人力资源管理和国际管理学术研究的重点放在企业层面的实践上,同时强调工作社会学所追求的工人的经验,以调查跨国企业是否可以成为实现体面工作的可持续发展目标的行动者。
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引用次数: 0
Toward a future discourse on global value chains 未来关于全球价值链的讨论
IF 2 Q3 BUSINESS Pub Date : 2024-02-02 DOI: 10.1108/cpoib-08-2022-0086
Pushkar Pushp, Faisal Ahmed

Purpose

The discourse on global value chains (GVC) is undergoing a transformation in terms of its conceptualisation, theorisation and pragmatic applications. Today, the production systems have become more complex as global economic order continues to witness marked geo-economic manoeuvring. Thus, the direction of discourse on GVC ought to move from mere theoretical propositions toward becoming more evidence based. There have been recent studies that have used the governance and upgrading propositions by Gary Gereffi and others to seek quantitative evidence. This study aims to decipher the quantitative discourse on GVC and to set the emerging and future research agenda.

Design/methodology/approach

Through a systematic literature review, the authors first analyse the quantitative studies on GVC carried out during the last two decades. The authors then outline a future research agenda and examine a few relevant modelling techniques that could potentially be used to solicit newer evidence in GVC research.

Findings

The authors categorise the quantitative discourse on GVC into three crucial themes, namely, GVC framework, GVC participation and position, environmental aspects and regionalisation in GVC. The most commonly used quantitative techniques are gravity model, panel data estimation, structural decomposition analysis and computable general equilibrium modelling.

Originality/value

This paper contributes to the GVC discourse in two ways. Firstly, the authors argue that the theoretical frameworks within the GVC discourse should be complemented by evidence-based quantitative studies. Secondly, the authors suggest potential modelling techniques that can be used on the emerging and future research agenda.

全球价值链(GVC)的概念、理论和实际应用正在发生转变。今天,随着全球经济秩序不断出现明显的地缘经济活动,生产系统变得更加复杂。因此,关于全球价值链的讨论方向应从单纯的理论命题转向更加注重实证。最近有一些研究利用 Gary Gereffi 等人提出的治理和升级命题来寻求量化证据。本研究旨在解读有关全球价值链的定量论述,并制定新的和未来的研究议程。通过系统的文献综述,作者首先分析了过去二十年间有关全球价值链的定量研究。然后,作者概述了未来的研究议程,并考察了一些有可能在全球价值链研究中用于收集更新证据的相关建模技术。研究结果作者将有关全球价值链的定量研究分为三个重要主题,即全球价值链框架、全球价值链的参与和地位、全球价值链中的环境因素和区域化。最常用的定量技术是引力模型、面板数据估计、结构分解分析和可计算一般均衡模型。首先,作者认为全球价值链论述中的理论框架应得到基于证据的定量研究的补充。其次,作者提出了可用于新兴和未来研究议程的潜在建模技术。
{"title":"Toward a future discourse on global value chains","authors":"Pushkar Pushp, Faisal Ahmed","doi":"10.1108/cpoib-08-2022-0086","DOIUrl":"https://doi.org/10.1108/cpoib-08-2022-0086","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The discourse on global value chains (GVC) is undergoing a transformation in terms of its conceptualisation, theorisation and pragmatic applications. Today, the production systems have become more complex as global economic order continues to witness marked geo-economic manoeuvring. Thus, the direction of discourse on GVC ought to move from mere theoretical propositions toward becoming more evidence based. There have been recent studies that have used the governance and upgrading propositions by Gary Gereffi and others to seek quantitative evidence. This study aims to decipher the quantitative discourse on GVC and to set the emerging and future research agenda.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Through a systematic literature review, the authors first analyse the quantitative studies on GVC carried out during the last two decades. The authors then outline a future research agenda and examine a few relevant modelling techniques that could potentially be used to solicit newer evidence in GVC research.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The authors categorise the quantitative discourse on GVC into three crucial themes, namely, GVC framework, GVC participation and position, environmental aspects and regionalisation in GVC. The most commonly used quantitative techniques are gravity model, panel data estimation, structural decomposition analysis and computable general equilibrium modelling.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper contributes to the GVC discourse in two ways. Firstly, the authors argue that the theoretical frameworks within the GVC discourse should be complemented by evidence-based quantitative studies. Secondly, the authors suggest potential modelling techniques that can be used on the emerging and future research agenda.</p><!--/ Abstract__block -->","PeriodicalId":46124,"journal":{"name":"Critical Perspectives on International Business","volume":"16 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2024-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139679456","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Actor-agency and institutional complexity: multinational corporations’ strategies to combat the framework convention on tobacco control in Brazil 行为主体-机构和制度的复杂性:跨国公司打击巴西烟草控制框架公约的战略
IF 2 Q3 BUSINESS Pub Date : 2024-01-16 DOI: 10.1108/cpoib-12-2022-0130
Mariana Baldi, Frank G.A. de Bakker, Rodrigo Luís Melz

Purpose

This study aims to analyse the strategic moves used by major tobacco corporations to thwart the ratification of the World Health Organization’s Framework Convention on Tobacco Control (FCTC) in Brazil.

Design/methodology/approach

The authors conducted a detailed historical case study spanning 1988–2005 and encompassing the period leading up to Brazil’s FCTC ratification. The authors collected qualitative data from various sources to triangulate and develop a comprehensive historical account.

Findings

The historical analysis identified three distinct phases. First, the acquisition of a Brazilian cigarette factory, Souza Cruz, by British American Tobacco dramatically altered power dynamics, strengthening the position of the tobacco industry. The second phase regards the era of dictatorship and the efforts of various actors advocating against smoking and the tobacco industry. The third phase involved Brazil’s re-democratisation and the challenges of securing FCTC ratification, during which fierce industry opposition had to be overcome. Throughout these phases, the authors identified four key strategies used by multinational corporations (MNCs) in Brazil to uphold unsustainable practices and products that contradicted public interests instead of reforming them: shaping collective memory, dissimulation, re-presentation and redirecting attention.

Originality/value

This study contributes to critical international business research on emerging economies by examining how Brazil’s position in the global capitalist system has influenced its dependency and how MNCs produce and maintain cycles of poverty and unsustainable practices through the exploitation of power dynamics within the country.

目的本研究旨在分析大型烟草公司为阻挠世界卫生组织《烟草控制框架公约》(FCTC)在巴西获得批准而采取的战略举措。作者收集了各种来源的定性数据,对其进行了三角测量并形成了全面的历史描述。研究结果历史分析确定了三个不同的阶段。首先,英美烟草公司收购了巴西的一家卷烟厂--Souza Cruz,这极大地改变了权力动态,加强了烟草行业的地位。第二阶段是独裁统治时期,各种力量都在努力反对吸烟和烟草业。第三阶段涉及巴西的重新民主化和确保批准《公约》所面临的挑战,在此期间必须克服烟草业的激烈反对。在这些阶段中,作者发现了巴西的跨国公司(MNCs)为维护不可持续的做法和产品所使用的四种关键策略,这些做法和产品违背了公众利益,而不是对其进行改革:塑造集体记忆、仿冒、重新表述和转移注意力。 原创性/价值 本研究通过考察巴西在全球资本主义体系中的地位如何影响其依赖性,以及跨国公司如何通过利用巴西国内的权力动态来制造和维持贫困循环和不可持续的做法,为有关新兴经济体的批判性国际商业研究做出了贡献。
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引用次数: 0
Apocalypse unleashed: a critical perspective on complexity science, catastrophes, and black swan events in international business 启示录:从批判角度看国际商业中的复杂性科学、灾难和黑天鹅事件
IF 2 Q3 BUSINESS Pub Date : 2024-01-15 DOI: 10.1108/cpoib-03-2022-0014
Rolando Gonzales Martinez

Purpose

The purpose of this study is to propose a methodological approach for modeling catastrophic consequences caused by black swan events, based on complexity science, and framed on Feyerabend’s anarchistic theory of knowledge. An empirical application is presented to illustrate the proposed approach.

Design/methodology/approach

Thom’s nonlinear differential equations of morphogenesis are used to develop a theoretical model of the impact of catastrophes on international business (IB). The model is then estimated using real-world data on the performance of multinational airlines during the SARS-CoV-2 (COVID-19) pandemic.

Findings

The catastrophe model exhibits a remarkable capability to simultaneously capture complex linear and nonlinear relationships. Through empirical estimations and simulations, this approach enables the analysis of IB phenomena under normal conditions, as well as during black swan events.

Originality/value

To the best of the author’s knowledge, this study is the first attempt to estimate the impact of black swan events in IB using a catastrophe model grounded in complexity theory. The proposed model successfully integrates the abrupt and profound effects of catastrophes on multinational corporations, offering a critical perspective on the theoretical and practical use of complexity science in IB.

本研究的目的是以复杂性科学为基础,以费耶阿本德的无政府主义知识论为框架,提出一种方法论方法,用于模拟黑天鹅事件造成的灾难性后果。设计/方法/途径本文利用托姆的形态发生非线性微分方程建立了一个灾难对国际商业(IB)影响的理论模型。然后,利用 SARS-CoV-2 (COVID-19) 大流行期间跨国航空公司业绩的实际数据对模型进行了估算。研究结果灾难模型在同时捕捉复杂的线性和非线性关系方面表现出非凡的能力。通过经验估计和模拟,这种方法可以分析正常情况下以及黑天鹅事件期间的国际商业银行现象。 原创性/价值 据作者所知,本研究是首次尝试使用基于复杂性理论的灾难模型来估计国际商业银行中黑天鹅事件的影响。所提出的模型成功地整合了灾难对跨国公司的突发性和深远影响,为复杂性科学在国际企业中的理论和实践应用提供了一个批判性视角。
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引用次数: 0
Complements or substitutes? Domestic and international network search and SME ambidexterity 互补还是替代?国内和国际网络搜索与中小企业的灵活性
IF 2 Q3 BUSINESS Pub Date : 2024-01-09 DOI: 10.1108/cpoib-06-2022-0065
Joanne Wright, Antje Fiedler, Benjamin Fath

Purpose

Small and medium-sized enterprises (SMEs) use networks to overcome knowledge deficiencies in pursuing innovation. However, balancing the cost and risk of growing networks, especially internationally, with potential gains in knowledge remains a critical challenge. Searching for innovation knowledge in international and domestic networks can be complementary when learning is compressed or as competing when the SMEs capacity to use the new knowledge is exceeded. This paper aims to investigate whether knowledge searches in domestic and international networks are complementary or conflicting in pursuit of innovation.

Design/methodology/approach

This study is based on firm-level data set comprising 426 SMEs located in New Zealand, an advanced small and open economy. Using multi-level modelling, this study tests competing hypotheses, asking whether domestic and international network searches are complements or substitutes when seeking ambidexterity.

Findings

The research finds that, in contrast to earlier research, which shows increasing network breadth drives innovation activity, SMEs benefit less from knowledge search across combined domestic and international networks for exploration innovation and ambidexterity. In contrast, exploitation shows no effect, suggesting that combined networks could support exploitation.

Originality/value

This paper highlights how SMEs mitigate the influence resource constraints have on the partnerships they form and how this translates to ambidexterity. Specifically, recognising that an opportunistic approach to network development may impose future constraints on SME ambidexterity. From a management perspective, the paper recognises that balancing knowledge search across domestic and international networks can facilitate ambidexterity; however, to prevent spreading resources too thinly, this likely requires exit from early domestic innovation network partnerships.

目的中小型企业(SMEs)利用网络来克服创新过程中的知识缺陷。然而,如何在发展网络(尤其是国际网络)的成本和风险与潜在的知识收益之间取得平衡,仍然是一个严峻的挑战。在国际和国内网络中搜索创新知识,可以在压缩学习时间的情况下起到互补作用,也可以在中小企业超出使用新知识的能力时起到竞争作用。本文旨在研究在追求创新的过程中,国内和国际网络中的知识搜索是互补的还是相互冲突的。设计/方法/途径本研究基于企业层面的数据集,其中包括新西兰(一个先进的小型开放经济体)的 426 家中小企业。本研究使用多层次建模,对相互竞争的假设进行了检验,询问在寻求灵活性时,国内和国际网络搜索是互补还是替代。研究结果本研究发现,与早期研究显示网络广度的增加会推动创新活动不同,中小企业在探索创新和灵活性时,从国内和国际网络的知识搜索中获益较少。与此相反,开拓创新却没有受到任何影响,这表明联合网络可以支持开拓创新。 原创性/价值 本文强调了中小型企业如何缓解资源限制对其建立的合作伙伴关系的影响,以及这种影响如何转化为灵活性。具体而言,本文认识到机会主义的网络发展方式可能会对中小企业未来的灵活性造成制约。从管理的角度来看,本文认为平衡国内和国际网络之间的知识搜索可以促进灵活性;然而,为了防止资源过于分散,这可能需要退出早期的国内创新网络伙伴关系。
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引用次数: 0
The role of institutional and stakeholder interaction in integrated reporting policy development 机构和利益相关者的互动在综合报告政策制定中的作用
IF 2 Q3 BUSINESS Pub Date : 2023-12-29 DOI: 10.1108/cpoib-12-2021-0110
Rania AbuRaya
<h3>Purpose</h3><p>This study aims to investigate the role of institutional and stakeholder interaction in the development of integrated reporting policy by the International Integrated Reporting Council (IIRC). It helps advance the theory of integrated reporting and offers insights into its fundamental concepts and relevant issues.</p><!--/ Abstract__block --><h3>Design/methodology/approach</h3><p>A flexible pattern-matching qualitative research approach is used and an analytical framework of integrated reporting historical foundations and conceptual background is developed. An IIRC case analysis is conducted by using a chronological content analysis of the International Integrated Reporting Framework and related initiatives and publications for integrated reporting policy pronouncements.</p><!--/ Abstract__block --><h3>Findings</h3><p>Institutional and stakeholder pressures within both the organization’s macro and micro contexts have played an effective role in transforming corporate reporting practices. In an integrated reporting context, institutional forces of normative and mimetic isomorphism seem to have more influence on organizations than coercive pressures, where stakeholder pressures with limited official power derive influence from their legitimacy while urgency is evidently implied. Findings indicate that integrated reporting policy has emerged analogously with the institutional environment and stakeholders’ expectations. The distinct nature of integrated reporting has caused a paradigm shift from silo thinking of wealth creation to integrated thinking of value creation.</p><!--/ Abstract__block --><h3>Research limitations/implications</h3><p>This is an exploratory study that does not consider different prominent integrated reporting models. It has important implications for policymakers in articulating the integration of financial and nonfinancial metrics for reporting overall corporate performance. It can help academics build on integrated reporting foundations for conducting future research and assist practitioners in operationalizing integrated reporting policy into practice. Moreover, it has potential prospects for international business in developing integrated reporting policies and strategies aimed at creating mutual value in specific international contexts.</p><!--/ Abstract__block --><h3>Originality/value</h3><p>Integrated reporting represents a new internationally developing reporting trend with distinct reporting features and foundations for value creation. The study provides considerable addition to emerging research into the growing awareness of integrated reporting policy, develops a conceptual model of institutional and stakeholder interaction and theorizes on such interplay, identifies the potential influences under which integrated reporting is likely to occur and offers key insights into integrated reporting policy. Hence, it contributes to the ongoing global challenge of promoting the reporting transition
目的本研究旨在探讨机构和利益相关者的互动在国际综合报告委员会(IIRC)制定综合报告政策中的作用。本研究采用灵活的模式匹配定性研究方法,并建立了一个关于综合报告历史基础和概念背景的分析框架。采用按时间顺序排列的内容分析方法,对《国际综合报告框架》以及综合报告政策声明的相关倡议和出版物进行了国际综合报告委员会案例分析。在综合报告背景下,规范和拟态同构的制度力量似乎比强制压力对组织的影响更大,而官方权力有限的利益相关者压力则从其合法性中获得影响,同时明显隐含着紧迫性。研究结果表明,综合报告政策是随着制度环境和利益相关者的期望而出现的。综合报告的独特性质导致了从创造财富的孤岛思维到创造价值的综合思维的范式转变。它对政策制定者阐述如何整合财务和非财务指标以报告企业整体绩效具有重要意义。它可以帮助学术界在综合报告的基础上开展未来研究,并协助从业人员将综合报告政策付诸实践。此外,它还为国际企业制定综合报告政策和战略提供了潜在的前景,这些政策和战略旨在在特定的国际背景下创造共同价值。 原创性/价值综合报告代表了一种新的国际报告发展趋势,具有鲜明的报告特征和价值创造基础。本研究为有关综合报告政策意识不断增强的新兴研究提供了重要补充,建立了机构和利益相关者互动的概念模型,并对这种互动进行了理论分析,确定了综合报告可能产生的潜在影响因素,并为综合报告政策提供了重要见解。因此,本报告有助于应对当前全球面临的挑战,即促进报告向综合报告过渡,并使其在未来得到认可。
{"title":"The role of institutional and stakeholder interaction in integrated reporting policy development","authors":"Rania AbuRaya","doi":"10.1108/cpoib-12-2021-0110","DOIUrl":"https://doi.org/10.1108/cpoib-12-2021-0110","url":null,"abstract":"&lt;h3&gt;Purpose&lt;/h3&gt;\u0000&lt;p&gt;This study aims to investigate the role of institutional and stakeholder interaction in the development of integrated reporting policy by the International Integrated Reporting Council (IIRC). It helps advance the theory of integrated reporting and offers insights into its fundamental concepts and relevant issues.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Design/methodology/approach&lt;/h3&gt;\u0000&lt;p&gt;A flexible pattern-matching qualitative research approach is used and an analytical framework of integrated reporting historical foundations and conceptual background is developed. An IIRC case analysis is conducted by using a chronological content analysis of the International Integrated Reporting Framework and related initiatives and publications for integrated reporting policy pronouncements.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Findings&lt;/h3&gt;\u0000&lt;p&gt;Institutional and stakeholder pressures within both the organization’s macro and micro contexts have played an effective role in transforming corporate reporting practices. In an integrated reporting context, institutional forces of normative and mimetic isomorphism seem to have more influence on organizations than coercive pressures, where stakeholder pressures with limited official power derive influence from their legitimacy while urgency is evidently implied. Findings indicate that integrated reporting policy has emerged analogously with the institutional environment and stakeholders’ expectations. The distinct nature of integrated reporting has caused a paradigm shift from silo thinking of wealth creation to integrated thinking of value creation.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Research limitations/implications&lt;/h3&gt;\u0000&lt;p&gt;This is an exploratory study that does not consider different prominent integrated reporting models. It has important implications for policymakers in articulating the integration of financial and nonfinancial metrics for reporting overall corporate performance. It can help academics build on integrated reporting foundations for conducting future research and assist practitioners in operationalizing integrated reporting policy into practice. Moreover, it has potential prospects for international business in developing integrated reporting policies and strategies aimed at creating mutual value in specific international contexts.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Originality/value&lt;/h3&gt;\u0000&lt;p&gt;Integrated reporting represents a new internationally developing reporting trend with distinct reporting features and foundations for value creation. The study provides considerable addition to emerging research into the growing awareness of integrated reporting policy, develops a conceptual model of institutional and stakeholder interaction and theorizes on such interplay, identifies the potential influences under which integrated reporting is likely to occur and offers key insights into integrated reporting policy. Hence, it contributes to the ongoing global challenge of promoting the reporting transition","PeriodicalId":46124,"journal":{"name":"Critical Perspectives on International Business","volume":"70 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2023-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139053831","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Situated between headquarters and local environment: local managers’ scope for action in training activities 总部与地方环境之间的关系:地方管理人员在培训活动中的行动范围
IF 2 Q3 BUSINESS Pub Date : 2023-12-20 DOI: 10.1108/cpoib-06-2023-0046
Martina Fuchs, Johannes Westermeyer
PurposeThe purpose of this paper is to explore the scope for action of local human resource managers, who are employed in foreign subsidiaries of multinational companies (MNCs), for implementing training activities. These managers are situated in relationships to headquarters and the local environment. Related to this is the question whether MNCs contribute to the local skill base by implementing training activities or whether they exploit the existing skill formation system.Design/methodology/approachThis study focusses on German subsidiaries of MNCs with headquarters in the USA and the UK, France, China and Japan. The study is based on 107 expert interviews with subsidiary managers and representatives of local stakeholder organisations, such as educational organisations, chambers, economic promotion agencies and governmental bodies in Germany.FindingsThe study reveals that headquarters introduce general schemes for training. In addition to these MNC-internal trainings, local managers use their information advantage over headquarters to implement dual training activities.Research limitations/implicationsThe training activities of subsidiaries are dependent on the institutional settings of the host country.Practical implicationsAlbeit dual training activities are laborious and tie the local managers down for the medium and long term, the future need of the subsidiary for adequately skilled workforce prompts local managers’ engagement in implementing dual training activities.Social implicationsSubsidiaries contribute to the local skill base and do not act in a free-rider position, at least in the German variety of capitalism.Originality/valueThe study deepens insights on distanced relations within and how subsidiaries generate scope for action by using this kind of relationships.
本文旨在探讨受雇于跨国公司国外子公司的当地人力资源经理在开展培训活动时的行动范围。这些经理与总部和当地环境的关系。与此相关的问题是,跨国公司是通过开展培训活动为当地的技能基础做出贡献,还是利用现有的技能培养体系。 本研究的重点是总部设在美国、英国、法国、中国和日本的跨国公司在德国的子公司。研究基于 107 次专家访谈,访谈对象包括子公司经理和当地利益相关组织的代表,如德国的教育组织、商会、经济促进机构和政府机构。研究的局限性/意义子公司的培训活动取决于东道国的机构设置。实践意义尽管双重培训活动费时费力,而且会在中长期内束缚当地管理人员的手脚,但子公司未来对熟练劳动力的需求促使当地管理人员参与实施双重培训活动。社会意义子公司为当地的技能基础做出了贡献,至少在德国的资本主义中,子公司并不处于 "搭便车 "的地位。
{"title":"Situated between headquarters and local environment: local managers’ scope for action in training activities","authors":"Martina Fuchs, Johannes Westermeyer","doi":"10.1108/cpoib-06-2023-0046","DOIUrl":"https://doi.org/10.1108/cpoib-06-2023-0046","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to explore the scope for action of local human resource managers, who are employed in foreign subsidiaries of multinational companies (MNCs), for implementing training activities. These managers are situated in relationships to headquarters and the local environment. Related to this is the question whether MNCs contribute to the local skill base by implementing training activities or whether they exploit the existing skill formation system.\u0000\u0000\u0000Design/methodology/approach\u0000This study focusses on German subsidiaries of MNCs with headquarters in the USA and the UK, France, China and Japan. The study is based on 107 expert interviews with subsidiary managers and representatives of local stakeholder organisations, such as educational organisations, chambers, economic promotion agencies and governmental bodies in Germany.\u0000\u0000\u0000Findings\u0000The study reveals that headquarters introduce general schemes for training. In addition to these MNC-internal trainings, local managers use their information advantage over headquarters to implement dual training activities.\u0000\u0000\u0000Research limitations/implications\u0000The training activities of subsidiaries are dependent on the institutional settings of the host country.\u0000\u0000\u0000Practical implications\u0000Albeit dual training activities are laborious and tie the local managers down for the medium and long term, the future need of the subsidiary for adequately skilled workforce prompts local managers’ engagement in implementing dual training activities.\u0000\u0000\u0000Social implications\u0000Subsidiaries contribute to the local skill base and do not act in a free-rider position, at least in the German variety of capitalism.\u0000\u0000\u0000Originality/value\u0000The study deepens insights on distanced relations within and how subsidiaries generate scope for action by using this kind of relationships.\u0000","PeriodicalId":46124,"journal":{"name":"Critical Perspectives on International Business","volume":"82 13","pages":""},"PeriodicalIF":2.0,"publicationDate":"2023-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138957920","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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Critical Perspectives on International Business
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