RT journal article
T1 How Do CSR Reporting and Committees Help Emerging Market Firms to Improve the Relationship Between Social Sustainability and Geographic International Diversification?
A1 Sabah, Rasha
A1 Ahmadova, Gozal
A1 Aguilera Caracuel, Javier
A1 Guerrero Villegas, Jaime
A2 Organización de Empresas
K1 CSR Committee
K1 CSR reporting
K1 geographic international diversification
K1 social sustainability
K1 stakeholder theory
AB Within today's globalised business sectors, where the demand for socially responsible practices is high, understanding the importance of social sustainability is pivotal. However, the social sustainability dimension has received scarce attention, especially in the context of emerging market firms. Based on stakeholder theory, this study investigates how internal and external social initiatives enhance geographic internationalisation in the context of emerging market firms. The study also examines the moderating influence of CSR reporting and the CSR committees on that relationship. The research uses panel data drawn from the LSEG Workspace database from 2016 to 2022, covering 370 firms from 21 emerging economies. This research helps to further clarify the significance of how internal and external social initiatives impact emerging market firms' internationalisation approachesand assists in developing further understanding among managers and policymakers regarding the need for both transparent disclosures and effective committees to convert external and internal social initiatives into a comparative strategic advantage in international and diverse markets.
PB Wiley
SN 572-3170
YR 2026
FD 2026-05-15
LK http://hdl.handle.net/10498/39978
UL http://hdl.handle.net/10498/39978
LA eng
NO This work was supported by the Spanish Ministry of Education and Science, TED2021.130960A.I00. Funding for open access publishing: Universidad de Granada/CBUA. This research work is funded by the R&D&i Project Ref. TED2021-130960A- I00, funded by the Strategic Projects Oriented towards the Ecological Transition and the Digital Transition 2021 (Spanish Research Agency, NextGeneration EU), and by the R&D&i Project Ref. C-SEJ- 128- UGR23, co-funded by the Regional Ministry of University, Research and Innovation and by the European Union under the Andalusia ERDF Program 02021–2027. This research has also been partially funded by the Excellence Unit “Advanced Research in Economics and Business” of the University of Granada Ref. UCE2023-A- 2024- 03 and by the Unit of Excellence of the University Campus of Melilla (University of Granada, Spain). Ref. UCE-PP2024- 02. This research also received funding for open access charge: Universidad de Granada/CBUA. We thank Instituto Europeo de Sostenibilidad en Gestión (iESG) and members of ISDE research group (SEJ-481) for their support and insightful suggestions to enhance the scientific quality and rigour of this research.
DS Repositorio Institucional de la Universidad de Cádiz
RD 08-nov-2026