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All Journal DIJB (Diponegoro International Journal of Business)
Luksi Visita
Faculty of Islamic Economics and Business, Universitas Islam Negeri Walisongo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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CEO ownership, host countries' institutional diversity, and ESG disclosure: Evidence from US MNEs Luksi Visita; Chauu The Huu
Diponegoro International Journal of Business Vol 9, No 1 (2026)
Publisher : Department of Management | Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dijb.9.1.2026.13-34

Abstract

This study examines how CEO ownership and host-country institutional diversity influence ESG disclosure among multinational enterprises (MNEs). Drawing on managerial entrenchment and institutional complexity theory, we argue that CEO share ownership and exposure to various institutional environment may create conflicting effect that reduce firms’ ESG disclosure. Using panel data from 279 U.S.-based MNEs, we analyzed by employing a correlated random-effects model with Mundlak correction. The findings support our hypotheses and our moderating proposition. Overall, the study highlights how governance mechanisms and institutional environments influence disclosure strategies in MNEs.
Co-Authors Chauu The Huu