We briefly review the evolution in the analysis of the boundaries of the firm in global strategy. We explain how initial studies that argued that firm boundaries were driven by the minimization of transaction costs were later complemented by analyses that proposed that firm boundaries were...

The taxation of the multinational enterprise (MNE) has been a continuing concern for policy-makers. We argue that the changing nature of the mobile MNE (e.g., its improved ability to fine-slice the value chain and disperse it geographically) makes it increasingly important to rethink current tax...

The growing interest in global value chains (GVCs) has been paired with a greater appreciation of the need for better measurement methods, as reflected by recent initiatives from academia and leading international organizations. This research note focuses on one method to measure GVCs that has...

Although the Kyoto Protocol intended to implement emissions trading globally, this has so far been impossible. As a result, particularly Multinational Corporations (MNCs) currently face a wide variety of emissions trading schemes that differ in scope and enforcement, thus creating divergent...

Purpose – The domestic institutional context has emerged as a key determinant of firms’ environmental disclosure, but studies have hardly addressed the extent to which exposure to foreign institutional contexts plays a role in the occurrence and contents of non-financial disclosure, crucial...

This overview chapter presents the main factors relevant to multinationals and climate change, considering particularly those that play a role at the sector, firm and country levels. It summarizes the main elements that influence multinationals positions and strategies on climate change and that...

Purpose—Amidst burgeoning attention for global value chains (GVCs) in international business (IB), this paper identifies a clear “missing link” in this literature, and discusses implications for research and corporate social responsibility (CSR) policy-making and...

Purpose: This paper examines the multiplicity of Corporate Social Responsibility (CSR) standards, explaining its nature, dynamics, and implications for Multinational Enterprises (MNEs) and International Business (IB), especially in the context of CSR and global value chain (GVC)...

This paper explores the international dimensions of multinationals' corporate political activities, focusing on an international issue - climate change - that is being implemented differently in a range of countries. Analyzing data from FT Global 500 firms, it examines the influence on types and...