This study examines how the corporate social responsibility (CSR) of multinational enterprises (MNEs) operating in Ghana is affected by home country governance and corporate governance. Using data manually collected from a sample of MNEs from 2010 to 2018, we find that (1) MNE CSR is positively affected by home country governance; and (2) the positive effect of home country governance is strengthened by the subsidiary's board independence but not by board gender diversity. Our additional analyses show that MNEs from better governed home countries are more likely to establish CSR foundations and that CSR foundations have positive impact on MNE CSR. This study contributes to the literature on MNE CSR by providing empirical evidence from Ghana, where MNEs play an increasingly important role but scholars have paid little attention to what drives corporate giants to help address the country's social issues.

中文翻译：

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公司治理、母国治理和跨国企业企业社会责任：来自加纳的证据

本研究探讨了在加纳运营的跨国企业 (MNE) 的企业社会责任 (CSR) 如何受到母国治理和公司治理的影响。使用 2010 年至 2018 年手动收集的跨国企业样本数据，我们发现：（1）跨国企业企业社会责任受到母国治理的积极影响；(2) 子公司董事会的独立性而非董事会的性别多样性增强了母国治理的积极影响。我们的额外分析表明，来自治理较好的母国的跨国企业更有可能建立企业社会责任基金会，并且企业社会责任基金会对跨国企业的企业社会责任产生积极影响。这项研究通过提供来自加纳的经验证据为跨国企业企业社会责任文献做出了贡献。跨国企业在加纳发挥着越来越重要的作用，但学者们很少关注是什么驱使企业巨头帮助解决该国的社会问题。