Managing internal discontinuity: adaptive climate strategies in multinational enterprises

Purpose Multinational enterprises (MNEs) face mounting pressure to cut emissions, yet a persistent ambition–action gap remains. This study aims to investigate how internal discontinuities arise in MNE climate strategies and which adaptive approaches help sustain long-term decarbonization. Design/methodology/approach The research combines analysis of 1,000 + pages of sustainability reports from 23 European MNEs with 31 semi-structured interviews across two years. Data were thematically coded and triangulated with expert validation to propose a new carbon management framework. Findings A myriad of discontinuities in MNE climate strategies stem from internal dynamics – limited leadership commitment, misaligned planning, premature scaling, siloed operations and inadequate systems – rather than external shocks alone. Adaptive responses include phased rollouts, centralized tracking, credible target setting and transparent communication. The proposed Carbon Management Framework conceptualizes decarbonization as a recursive process defined by feedback loops and recoverable setbacks, reframing carbon strategy from a linear plan to an adaptive process shaped by resilience and alignment. Originality/value Where prior studies emphasize external disruptions or static strategy models, this study positions internal discontinuity as a key mechanism shaping MNE climate strategies. By anchoring this mechanism in organizational resilience theory, the study offers a more granular ac-count of how MNEs sustain (or lose) climate ambition over time. The empirically grounded framework advances understanding of how such adaptation unfolds and provides both theoretical and managerial insight for sustaining long-term climate ambition.

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Publication Details

Journal
Critical Perspectives on International Business
Published
2026-10-08
DOI
https://doi.org/10.1108/cpoib-12-2025-0278
Primary Topic
Corporate Social Responsibility Reporting
Type
article
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article

Managing internal discontinuity: adaptive climate strategies in multinational enterprises

Heta Pirttijärvi
Critical Perspectives on International Business
Corporate Social Responsibility Reporting
article

Managing internal discontinuity: adaptive climate strategies in multinational enterprises

Heta Pirttijärvi
article en

Abstract

Purpose Multinational enterprises (MNEs) face mounting pressure to cut emissions, yet a persistent ambition–action gap remains. This study aims to investigate how internal discontinuities arise in MNE climate strategies and which adaptive approaches help sustain long-term decarbonization. Design/methodology/approach The research combines analysis of 1,000 + pages of sustainability reports from 23 European MNEs with 31 semi-structured interviews across two years. Data were thematically coded and triangulated with expert validation to propose a new carbon management framework. Findings A myriad of discontinuities in MNE climate strategies stem from internal dynamics – limited leadership commitment, misaligned planning, premature scaling, siloed operations and inadequate systems – rather than external shocks alone. Adaptive responses include phased rollouts, centralized tracking, credible target setting and transparent communication. The proposed Carbon Management Framework conceptualizes decarbonization as a recursive process defined by feedback loops and recoverable setbacks, reframing carbon strategy from a linear plan to an adaptive process shaped by resilience and alignment. Originality/value Where prior studies emphasize external disruptions or static strategy models, this study positions internal discontinuity as a key mechanism shaping MNE climate strategies. By anchoring this mechanism in organizational resilience theory, the study offers a more granular ac-count of how MNEs sustain (or lose) climate ambition over time. The empirically grounded framework advances understanding of how such adaptation unfolds and provides both theoretical and managerial insight for sustaining long-term climate ambition.

Critical Perspectives on International Business
University of Turku (FI), Turku University of Applied Sciences (FI)
Openalex Percentile: Top 8%
Corporate Social Responsibility Reporting
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Managing internal discontinuity: adaptive climate strategies in multinational enterprises — Heta Pirttijärvi · Critical Perspectives on International Business (2026) | TGRS Research Map | TGRS