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Legal systems, internationalization and corporate sustainability. An empirical analysis of the influence of national and international authorities

Hörisch, Jacob; Burritt, Roger L; Christ, Katherine L.; Schaltegger, Stefan


Purpose – This paper aims to compare the influence of different legal systems on corporate sustainability management practices. Against the background of growing internationalization of business activities, it additionally considers whether internationalization allows companies to circumvent the influence of national authorities. Design/methodology/approach – Three legal systems are compared using regression analyses of more than 200 large corporations in five countries: common law (USA and...[Show more]

CollectionsANU Research Publications
Date published: 2017
Type: Journal article
Source: Corporate Governance
DOI: 10.1108/CG-08-2016-0169


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