“…IB practice now is becoming concerned with global sustainability issues that are associated with, or resulting from, firms' cross-border activities and practices (e.g., Dilyard, Zhao, & You, 2021;Ghauri, Strange, & Cooke, 2021;van Zanten & van Tulder, 2018). Despite rather extensive research about sustainability and sustainable development in many non-IB fields (e.g., Hahn, Kolk, & Winn, 2010), and the wide recognition of MNEs as necessary actors in the United Nations' target of achieving the 17 Sustainable Development Goals (SDGs) (van Tulder & Keen, 2018;Zhan & Santos-Paulino, 2021), we still lack a clear and systematic understanding of MNEs' roles in contributing to, or hindering, local and global efforts to address pressing sustainability issues or achieving the SDGs (Witte & Dilyard, 2017).…”