This study examines the relationships between market strategies (international diversification and product diversification) and nonmarket strategies (human rights and employee orientation disclosures) in 335 largest global companies from 31 countries. Hypotheses generated from the Institutional and Stakeholder theoretical perspectives proposed two alternative nonmonotonic relationships (an inverted U‐shape and a U‐shape) between market and nonmarket strategies. Data on company human rights and employee disclosures were collected from the Annual Reports of the MNE's parent company. The results of Generalized Least Square (GLS) regressions generally support both hypothesized nonmonotonic relationships and the results vary by region (Europe, the Anglo‐Saxon cluster, and Asia and emerging markets).

中文翻译：

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国际和产品多元化战略是否会影响人权和员工取向的披露？大型跨国企业的跨国实证研究

这项研究研究了来自31个国家/地区的335家最大的全球公司的市场策略（国际多元化和产品多元化）与非市场策略（人权和员工取向披露）之间的关系。从制度和利益相关者理论观点产生的假设提出了市场策略和非市场策略之间的两种替代性非单调关系（倒U型和U型）。有关公司人权和员工披露的数据是从跨国公司母公司的年度报告中收集的。广义最小二乘（GLS）回归的结果通常支持假设的非单调关系，并且结果因地区（欧洲，盎格鲁-撒克逊群以及亚洲和新兴市场）而异。