Multinational enterprises (MNEs) face increasing institutional complexity as they expand internationally, which has a significant effect on their corporate social responsibility (CSR) strategy. In this study, we investigate an under‐explored difference between MNEs' employee and environmental CSR disclosure quality concerning the extent to which CSR reports are indicative of substantive activities. We propose that as international diversification increases institutional complexity, MNEs lower the disclosure quality of environmental CSR yet improve the disclosure quality of employee CSR due to their different institutional implications. In addition, we examine the effect of MNEs' home country cultural differences regarding uncertainty avoidance on the relationship between international diversification and employee and environmental disclosure quality. Based on a sample of 335 global MNEs from 31 countries, we found general support for our hypotheses.

中文翻译：

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国际多元化和企业社会责任披露质量：员工与环境维度

跨国企业 (MNE) 在国际扩张过程中面临着日益增加的制度复杂性，这对其企业社会责任 (CSR) 战略产生重大影响。在本研究中，我们调查了跨国企业员工和环境企业社会责任披露质量之间尚未探索的差异，即企业社会责任报告表明实质性活动的程度。我们认为，随着国际多元化增加制度复杂性，跨国公司由于其制度含义不同，降低了环境企业社会责任的披露质量，但提高了员工企业社会责任的披露质量。此外，我们还研究了跨国公司母国在不确定性规避方面的文化差异对国际多元化与员工和环境披露质量之间关系的影响。基于来自 31 个国家的 335 家全球跨国公司的样本，我们发现我们的假设得到普遍支持。