Allen et al. (J Int Bus Stud, 2024) present a compelling argument that MNEs can play a role in mitigating climate change by utilizing their vast resources, technological advancements, and global reach. They provide a broad set of suggestions of what MNEs can do to advance sustainability across borders but leave the critical question of why MNEs would engage in this effort less explored. In reflecting on their work, I suggest that sustainable MNE initiatives require an interplay of both extrinsic and intrinsic drivers, encompassing stakeholder pressures, regulatory frameworks, and private and public incentives; and recognition by the firms themselves of how climate mitigation could support their strategy and self-interest. The more MNEs recognize the intrinsic benefits of climate-mitigation action in advancing their strategic vision and organizational legitimacy, the greater the likelihood that sustainable practices will become ingrained in their business models, enhancing employee engagement and competitive outcomes, while also contributing positively to societal well-being.

Allen 等人（J Int Bus Stud，2024 年）提出了一个令人信服的论点，即跨国企业可以通过利用其丰富的资源、技术进步和全球影响力在缓解气候变化方面发挥作用。它们就跨国企业可以做些什么来促进跨境可持续发展提供了一系列广泛的建议，但对跨国企业为何会参与这项工作这一关键问题的研究较少。在反思他们的工作时，我建议可持续的跨国企业举措需要外在和内在驱动力的相互作用，包括利益相关者的压力、监管框架以及私人和公共激励措施;以及公司本身对减缓气候变化如何支持其战略和自身利益的认可。跨国企业越认识到气候减缓行动在推进其战略愿景和组织合法性方面的内在好处，可持续实践就越有可能在其商业模式中根深蒂固，从而提高员工敬业度和竞争成果，同时也为社会福祉做出积极贡献。