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)...

Drawing from institutional isomorphism, gender socialization theory, the ethics of care, and social identity theory, we examine the impact of geographic locality, product market competitions, and owners’ demographic characteristics on a firm’s decision to be a certified B Corporation. Using...