Multinational enterprises (MNEs) are increasingly expected to integrate sustainability into their core business activities, moving beyond philanthropy or public advocacy. In particular, the financial sector is expected to support the Sustainable Development Goals (SDGs) as it plays a critical role in promoting sustainable development through its key roles as risk managers, insurers, investors and lenders. It has been acknowledged that the sector has the power to direct investments towards sustainable activities, encourage sustainable business practices, and promote sustainable development more broadly. However, for MNEs, including insurance companies, examining sustainability practices across subsidiaries operating in expanded geographic contexts becomes complex. Implementing corporate sustainability strategies is challenging, particularly when their globally-developed strategy intersects with local operations. However, limited attention has been given to the sustainability practices adopted by the financial sector at the subsidiary or local levels. This study aims to fill this gap by examining how multinational insurance companies operating in emerging markets manage their sustainability practices, particularly in aligning their global sustainability strategy with local operations. Utilising a corporate sustainability assessment process framework and focusing on the case study context of Allianz in Malaysia, this study provides a comprehensive picture not only of the sustainability practices that have been implemented but also of the important role that global and local operations play in translating global strategies to achieve sustainability into meaningful and contextualised local agendas for sustainability.

Purpose: The purpose of this paper is to delve into the interactive effects of corporate social responsibility (CSR) and ambidextrous leadership on customer-oriented organizational citizenship behavior (customer-oriented OCB) and service recovery performance among tourism industry workers. Design/methodology/approach: The authors collected data from participants working in tour companies based in Ho Chi Minh City, Vietnam. The associations among the constructs in the research model were tested through multilevel structural equation modeling. Findings: Data analysis supported the positive links between CSR and customer-oriented OCB and service recovery performance. Customer-oriented job-crafting emerged as a mediator for such relationships. Ambidextrous leadership played a moderating role to attenuate the positive impacts of CSR on customer-oriented job crafting, customer-oriented OCB and service recovery performance. Originality/value: The study extends the tourism management literature by linking CSR to customer-oriented OCB and service recovery performance among tourism employees via customer-oriented job crafting as a mediator and ambidextrous leadership as a moderator.

Over recent decades, there has been a significant proliferation of types of impact assessments. While some argue that this is threatening future use of impact assessments, sustainability assessments have emerged as a potential approach to bridge these diverse approaches. This research focuses on examining sustainability assessments at the project level, looking specifically at scoping practices key to integration. Nine multinational enterprises operating within Indonesia are studied, utilising a case study methodology with semi-structured interviews with 32 respondents. Findings emphasise that while these multinationals sought to address key regulatory requirements through their scoping practices, international standards and global sustainability platforms were critical in informing the practices of these organisations. The recognition of these standards and guidelines saw them addressing a broad range of key sustainability issues; also using prescribed techniques to engage with stakeholders and identify the most critical sustainability issues to focus on in assessment. There was integration of scoping processes through different levels and across the organisations, which were generally managed by teams providing sustainability expertise, including through affiliate personnel for local contextualisation. Abbreviation AMDAL - Analisis Mengenai Dampak Lingkungan (EIA); BAPEDALDA - provincial/regional-level of the Environmental Impact Management Agency; CAQDAS – computer assisted data analysis software; CSR – corporate social responsibility; EIA – environmental impact assessment; EU – European Union; FDI – foreign direct investment; GRI – Global Reporting Initiative; ILO – International Labour Organization; MCA – multicriteria analysis; MNE – multinational enterprise; MOE - Ministry of Environment (now Ministry of Environment and Forestry); NGO – non-government organisation; OECD – Organisation for Economic Cooperation and Development; OH&S – occupational health and safety; SPPL - Letter of Statement on Environmental Management Effort; UKL – Environmental Management Effort; UN – United Nations; UNGC – United Nations Global Compact; UPL - Environmental Controlling Effort.