CSR 범위 일치 전략과 신흥국 다국적기업의 국제화: 이해관계자 이론을 중심으로

초록

This study examines the impact of CSR scope conformity strategy (CSR-SCS) on the internationalization of emerging multinational enterprises (EMNEs) and investigates the moderating effect of customer concentration on this relationship. We argue that CSR-SCS positively impacts the internationalization of EMNEs and that the moderating effect of customer concentration is positive on such a relationship. This study utilizes a dataset of 1,487 firm-year observations of publicly listed companies in China and employs ordinary least squares (OLS) regression for analysis. The results indicate that, first, CSR-SCS positively impacts the internationalization of EMNEs. Second, customer concentration strengthens the relationship between CSR-SCS and internationalization. This study extends existing research on the drivers of EMNE internationalization by offering a more nuanced view of CSR strategies and identifying the role of customer concentration. Additionally, it provides theoretical insights by examining how the CSR framework for MNEs functions within the context of China.

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