This paper investigates a relationship between the multinational enterprises(MNE)and CSR practices which are composed of different characteristics.We propose that multinational firms' local business orientations and political behaviors are highly related to firms' CSR selection as internal and external determinants,respectively.Specifically,firms who are oriented to raise competitiveness with collaborative attitudes against host governments seek more exploring CSR practices.On the other hand,firms' local orientation that is to build legitimacy with accommodative attitudes toward host governments have positive relations with exploiting CSR practices.A hierarchical regression analysis was conducted using survey data collected from 122 Korean firms in China.While most of our assumptions were supported,we collect an interesting result that exploiting CSR practices are positively related to both orientations,which implies that conservative CSR practices are treated fundamentally of importance in emerging countries. |