How do the institutions matter for MNE subsidiaries’ CSR in host countries? Evidence from Chinese overseas subsidiaries

Based on the institutional perspective, this article examines whether pressures in home and host countries affect multinational enterprise (MNE) subsidiaries’ corporate social responsibility (CSR) practices distance between moderates these relationships. We collect data from 185 Chinese MNEs’ 349 foreign subsidiaries operating 27 conduct a cross-classified multilevel model analysis of data. The findings indicate that significantly CSR MNE countries. Also, we find formal informal distances exert different interaction effects practices. study offer useful implications for strategies sustainability. JEL CLASSIFICATION: G38, L16, M16, Q17