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<p>Often recognised as global leaders in sustainability reporting, research on the corporate sustainability (CS) performance of Japanese multinational enterprises (MNEs) is scarce with little known about the monitoring practices of their subsidiary organisations. Reports tend to obfuscate subsidiary-level sustainability performance, raising the question whether subsidiary CS activities are being monitored, and if so, how. This study addresses this gap, investigating the practices of 16 Japanese manufacturing MNEs operating across Indonesia, the Philippines, Thailand and Vietnam. Using a multi-country qualitative case study design, rich data were collected through semi-structured interviews with 47 participants in subsidiary organisations, and a further 11 interviews with participants at MNE headquarters. Secondary data sources were also collected from MNE websites and reports (subsidiary and headquarters). Findings highlight that CS activities are actively monitored by MNEs in close alignment with government regulations and international reporting standards. In contrast, the monitoring of broader impacts to subsidiaries in the host nations, such as impacts to the local economy and community engagement were least developed. Conceptually, this study reframes CS monitoring not as a compliance activity but as a process of institutional translation, whereby corporate-level commitments can be reinterpreted and negotiated across the parent and subsidiary relationship. This theoretical contribution advances our understanding of monitoring as an adaptive, sense-making mechanism within institutional complexity, rather than as a static governance tool. Practical implications emphasise a need for‘glocal’ approaches that address needs within the local context and for reporting of CS performance at subsidiary-level to facilitate greater transparency of sustainability practices.</p>

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Investigating the monitoring of Japanese manufacturing multinational enterprises’ corporate sustainability in South-east Asia

  • 期刊论文

  • 出版模式：

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  • 发表日期：

    2026年4月6日

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  • Masayoshi Ike,
  • Jerome Denis Donovan,
  • Cheree Topple,
  • Eryadi Kordi Masli

摘要

Often recognised as global leaders in sustainability reporting, research on the corporate sustainability (CS) performance of Japanese multinational enterprises (MNEs) is scarce with little known about the monitoring practices of their subsidiary organisations. Reports tend to obfuscate subsidiary-level sustainability performance, raising the question whether subsidiary CS activities are being monitored, and if so, how. This study addresses this gap, investigating the practices of 16 Japanese manufacturing MNEs operating across Indonesia, the Philippines, Thailand and Vietnam. Using a multi-country qualitative case study design, rich data were collected through semi-structured interviews with 47 participants in subsidiary organisations, and a further 11 interviews with participants at MNE headquarters. Secondary data sources were also collected from MNE websites and reports (subsidiary and headquarters). Findings highlight that CS activities are actively monitored by MNEs in close alignment with government regulations and international reporting standards. In contrast, the monitoring of broader impacts to subsidiaries in the host nations, such as impacts to the local economy and community engagement were least developed. Conceptually, this study reframes CS monitoring not as a compliance activity but as a process of institutional translation, whereby corporate-level commitments can be reinterpreted and negotiated across the parent and subsidiary relationship. This theoretical contribution advances our understanding of monitoring as an adaptive, sense-making mechanism within institutional complexity, rather than as a static governance tool. Practical implications emphasise a need for‘glocal’ approaches that address needs within the local context and for reporting of CS performance at subsidiary-level to facilitate greater transparency of sustainability practices.