Running Head: ACQUISITION-BASED INTEGRATION OF THE B CORP STANDARD 1

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2022-07-14

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en

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This study examines how the sensitizing concepts ‘acquisitional motivation’ and ‘the integration context’ – consisting of acquirer-target relatedness and prior B Corp integration experience – influence the ongoing acquisition-based integration of the B Corp standard into MNCs. In a comparative case design, four MNCs were compared that all acquired at least one B Corp. Two MNCs integrated the B Corp standard more extensively than the other two MNCs. In the partially inductive analysis, key concepts emerged that play a role in the ongoing acquisition-based integration of the B Corp standard into MNCs. The findings suggest a more extensive acquisition-based integration of the B Corp standard if CSR considerations are included in the individual acquisition motivation of the MNCs. In turn, having the ambition to become involved with the B Corp movement and a coupling of the overarching CSR and acquisition strategies also seem to indirectly support the acquisition-based integration of the B Corp standard into MNCs. In addition, the findings also suggest that the integration context concepts that have been included in this study only have a limited influence on the acquisition-based integration of the B Corp standard into MNCs. This study provides insight into how acquisitional motivation influences acquisition-based integration of CSR standards, as well as limitations of the focus of integration context concepts on M&A integration performance.

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Faculteit der Managementwetenschappen