Abstract
AbstractFor emerging market multinational enterprises (EMNEs), corporate social responsibility (CSR) is a foreign business practice. Because EMNEs are late movers in the international market, their attempts to engage in sustainable development and to improve CSR performance (CSP) are hindered by their limited relevant knowledge and resources. Few studies have investigated how EMNEs achieve high CSP. In this study, a sample of 177 Taiwanese companies in Taiwan listed on the Taiwan Stock Exchange from 2013 to 2015 was examined. Data were collected from the Taiwan Economic Journal database. The effects of international orientation on the level of internationalization, market entry in advanced economies, and adherence to international CSR principles on the CSP of these EMNEs were investigated. The results revealed that higher levels of internationalization, greater market entry in advanced economies, and adherence to international CSR principles are positively related to CSP. In addition, a higher level of internationalization enhances the relationship between adherence to international CSR principles and CSP.
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