The hunt for international legitimacy: Examining the relationship between internationalization,state ownership,location and CSR reporting of Russian firms |
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| Affiliation: | 1. St. Petersburg State University, Graduate School of Management, Volkhovsky per. 3, 199004, St. Petersburg, Russia;2. Vienna University of Economics and Business, Department of Global Business and Trade, Welthandelsplatz, 11020, Vienna, Austria;3. University of Vaasa, School of Accounting and Finance, Wolffintie 34, 65200, Vaasa, Finland;4. National Research University Higher School of Economics, Graduate School of Business, 20 Myasnitskaya Ulitsa, 101000, Moscow, Russia;1. Strategic Management Area, Indian Institute of Management Indore, Prabandh Shikhar, Rau - Pithampur Rd, Indore, Madhya Pradesh 453556, India;2. Leeds University Business School, Maurice Keyworth Building, University of Leeds, Leeds, LS2 9JT, UK;3. BO 1.16, 10 Chittaway Road, University of Newcastle, Central Coast Campus, Ourimbah, NSW 2258, Australia;4. Seven Stars Tower, 6th Floor, 603a, University of Nicosia, Cyprus;1. DANCap Private Equity Chair and Departmental Chair at DAN Management, Western University, Ontario, Canada;2. Trinity College, Dublin, Ireland;3. NEOMA Business School, Reims Campus, France;4. Khalifa University, Abu Dhabi, United Arab Emirates;5. Aston University, United Kingdom;6. Griffith University, Australia;7. Sheffield University, United Kingdom;1. CENTRUM Católica Graduate Business School - Pontificia Universidad Católica del Peru, Lima, Peru;2. EM Strasbourg Business School, HuManiS, UR 7308, Université de Strasbourg, France;1. Chair of Strategic and International Management, Technical University of Munich, Arcisstraße 21, 80333, Munich, Germany;2. WHU - Otto Beisheim School of Management, Burgplatz 2, 56179, Vallendar, Germany |
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| Abstract: | This paper explores the relationship between internationalization and corporate social responsibility (CSR) communication in Russian firms. Our baseline argument is that internationalization positively affects CSR reporting, as it is expected to enhance the legitimacy of Russian firms abroad. We examine the role of state ownership, and Commonwealth of Independent States (CIS) vs. non-CIS location, as two boundary conditions on the relationship between internationalization and CSR reporting. We test our hypotheses on panel data of 223 large Russian firms for the period 2012–2017, collected from company annual reports, databases, and official company websites. Our data include financial and non-financial indicators, and firm-level organizational characteristics. The results reveal the context specificity of CSR reporting. We find that state ownership moderates the relationship between internationalization and CSR reporting in CIS and non-CIS markets differently, and the positive effect is stronger for non-CIS locations. Our study goes beyond the traditional approach, treating CSR reporting as a unidimensional construct. We show that the effect of internationalization, both direct and moderated, differs for the different types of CSR activity. |
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| Keywords: | CSR communication CSR reporting Legitimacy theory Internationalization Russia State ownership |
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