{"id":"https://openalex.org/W7213404154","doi":"https://doi.org/10.2139/ssrn.7452518","title":"Internationalisation, Digitalisation, and ESG Disclosure: Digital Sustainability Governance in a Fickle World","display_name":"Internationalisation, Digitalisation, and ESG Disclosure: Digital Sustainability Governance in a Fickle World","publication_year":2026,"publication_date":"2026-01-01","ids":{"openalex":"https://openalex.org/W7213404154","doi":"https://doi.org/10.2139/ssrn.7452518"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.7452518","doi":"https://doi.org/10.2139/ssrn.7452518","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.7452518","pdf_url":"https://papers.ssrn.com/sol3/Delivery.cfm/7452518.pdf?abstractid=7452518&mirid=1","source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/Delivery.cfm/7452518.pdf?abstractid=7452518&mirid=1","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5042412556","display_name":"Peter Z\u00e1mborsk\u00fd","orcid":"https://orcid.org/0000-0002-4388-3187","observed_orcids":["https://orcid.org/0000-0002-4388-3187"]},"institutions":[{"id":"https://openalex.org/I154130895","display_name":"University of Auckland","ror":"https://ror.org/03b94tp07","country_code":"NZ","type":"education","lineage":["https://openalex.org/I154130895"]}],"countries":["NZ"],"is_corresponding":true,"raw_author_name":"Peter Zamborsky","raw_affiliation_strings":["University of Auckland Business School, 12 Grafton Rd, Private Bag 92019, Auckland, 1010, New Zealand"],"raw_orcid":"https://orcid.org/0000-0002-4388-3187","affiliations":[{"raw_affiliation_string":"University of Auckland Business School, 12 Grafton Rd, Private Bag 92019, Auckland, 1010, New Zealand","institution_ids":["https://openalex.org/I154130895"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5022839424","display_name":"Krishna Raj Bhandari","orcid":"https://orcid.org/0000-0003-4064-1905","observed_orcids":["https://orcid.org/0000-0003-4064-1905"]},"institutions":[{"id":"https://openalex.org/I133731052","display_name":"University of Helsinki","ror":"https://ror.org/040af2s02","country_code":"FI","type":"education","lineage":["https://openalex.org/I133731052"]}],"countries":["FI"],"is_corresponding":false,"raw_author_name":"Krishna Raj Bhandari","raw_affiliation_strings":["University of Helsinki, University of Helsinki, Helsinki, FIN-00014, Finland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Helsinki, University of Helsinki, Helsinki, FIN-00014, Finland","institution_ids":["https://openalex.org/I133731052"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5028293974","display_name":"Mikko Ranta","orcid":"https://orcid.org/0000-0002-9096-1635","observed_orcids":["https://orcid.org/0000-0002-9096-1635"]},"institutions":[{"id":"https://openalex.org/I79765343","display_name":"University of Vaasa","ror":"https://ror.org/03769b225","country_code":"FI","type":"education","lineage":["https://openalex.org/I79765343"]}],"countries":["FI"],"is_corresponding":false,"raw_author_name":"Mikko Ranta","raw_affiliation_strings":["University of Vaasa, P.O. Box 700, FIN-65101 Vaasa, FI-65101, Finland"],"raw_orcid":"https://orcid.org/0000-0002-9096-1635","affiliations":[{"raw_affiliation_string":"University of Vaasa, P.O. Box 700, FIN-65101 Vaasa, FI-65101, Finland","institution_ids":["https://openalex.org/I79765343"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5049194925","display_name":"Jari Salo","orcid":"https://orcid.org/0000-0002-4661-2307","observed_orcids":["https://orcid.org/0000-0002-4661-2307"]},"institutions":[{"id":"https://openalex.org/I133731052","display_name":"University of Helsinki","ror":"https://ror.org/040af2s02","country_code":"FI","type":"education","lineage":["https://openalex.org/I133731052"]}],"countries":["FI"],"is_corresponding":false,"raw_author_name":"Jari Salo","raw_affiliation_strings":["University of Helsinki - Department of Economics and Management, University of Helsinki, Helsinki, FIN-00014, Finland"],"raw_orcid":"https://orcid.org/0000-0002-4661-2307","affiliations":[{"raw_affiliation_string":"University of Helsinki - Department of Economics and Management, University of Helsinki, Helsinki, FIN-00014, Finland","institution_ids":["https://openalex.org/I133731052"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5042412556"],"corresponding_institution_ids":["https://openalex.org/I154130895"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9682999849319458,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9682999849319458,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10415","display_name":"International Business and FDI","score":0.016499999910593033,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14453","display_name":"Sustainability and Innovation in Business","score":0.004000000189989805,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/esg-disclosure","display_name":"ESG disclosure","score":0.9819999933242798},{"id":"https://openalex.org/keywords/digitalization","display_name":"digitalization","score":0.7519999742507935},{"id":"https://openalex.org/keywords/internationalization","display_name":"internationalization","score":0.9490000009536743},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.9449999928474426},{"id":"https://openalex.org/keywords/corporate-sustainability-strategy","display_name":"corporate sustainability strategy","score":0.5440000295639038},{"id":"https://openalex.org/keywords/nonmarket-strategy","display_name":"nonmarket strategy","score":0.6629999876022339},{"id":"https://openalex.org/keywords/geopolitical-tensions","display_name":"geopolitical tensions","score":0.765999972820282},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.7179999947547913},{"id":"https://openalex.org/keywords/corporate-purpose","display_name":"corporate purpose","score":0.4099999964237213}],"concepts":[{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.7218999862670898},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6984999775886536},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6378999948501587},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.6068000197410583},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.5910000205039978},{"id":"https://openalex.org/C97509610","wikidata":"https://www.wikidata.org/wiki/Q3141064","display_name":"Internationalization","level":2,"score":0.5600000023841858},{"id":"https://openalex.org/C2776667712","wikidata":"https://www.wikidata.org/wiki/Q5172498","display_name":"Corporate sustainability","level":3,"score":0.5170999765396118},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5149000287055969},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.44269999861717224},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4142000079154968},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.38670000433921814},{"id":"https://openalex.org/C1370556","wikidata":"https://www.wikidata.org/wiki/Q81009","display_name":"Rhetoric","level":2,"score":0.3815000057220459},{"id":"https://openalex.org/C193257486","wikidata":"https://www.wikidata.org/wiki/Q3681519","display_name":"International business","level":2,"score":0.3749000132083893},{"id":"https://openalex.org/C201960208","wikidata":"https://www.wikidata.org/wiki/Q159385","display_name":"Geopolitics","level":3,"score":0.35510000586509705},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.33219999074935913},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.32989999651908875},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3296999931335449},{"id":"https://openalex.org/C52407799","wikidata":"https://www.wikidata.org/wiki/Q594912","display_name":"Social sustainability","level":3,"score":0.32499998807907104},{"id":"https://openalex.org/C205266134","wikidata":"https://www.wikidata.org/wiki/Q7649559","display_name":"Sustainability organizations","level":3,"score":0.3019999861717224},{"id":"https://openalex.org/C2910001868","wikidata":"https://www.wikidata.org/wiki/Q458","display_name":"European union","level":2,"score":0.29179999232292175},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.27160000801086426},{"id":"https://openalex.org/C25343380","wikidata":"https://www.wikidata.org/wiki/Q277521","display_name":"Relation (database)","level":2,"score":0.2653999924659729},{"id":"https://openalex.org/C178008962","wikidata":"https://www.wikidata.org/wiki/Q295382","display_name":"Sustainable business","level":3,"score":0.2540999948978424},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.25360000133514404},{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.2531999945640564}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2139/ssrn.7452518","doi":"https://doi.org/10.2139/ssrn.7452518","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.7452518","pdf_url":"https://papers.ssrn.com/sol3/Delivery.cfm/7452518.pdf?abstractid=7452518&mirid=1","source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.7452518","doi":"https://doi.org/10.2139/ssrn.7452518","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.7452518","pdf_url":"https://papers.ssrn.com/sol3/Delivery.cfm/7452518.pdf?abstractid=7452518&mirid=1","source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7213404154.pdf","grobid_xml":"https://content.openalex.org/works/W7213404154.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7222917802","https://openalex.org/W4407003063","https://openalex.org/W7134170298","https://openalex.org/W4416608288","https://openalex.org/W4406683510","https://openalex.org/W4414805994","https://openalex.org/W7166873216","https://openalex.org/W4417200367","https://openalex.org/W4312201449","https://openalex.org/W4400310847"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2026-09-17T00:00:00"}