“…find that foreign multinationals are more efficient than their competitors in developing countries. According to the analyses ofChristmann and Taylor (2001),Albornoz et al (2009), andBlyde and Ramirez (2021), the property of multinational companies and the exports to developing countries significantly contribute T A B L E 2 Summary table of the theoretical approaches and relationship between the variables at the macroeconomic levelTheoretical scope IT à EP a IT $ EP b Comparative advantages (+) c : Managi et al, 2009; La, 2018 (À): Cole, 2006; Sajid et al, 2020; Zhou, 2020 (IC): Perroni & Wigle, 1994; Mao & He, 2017Pollution haven hypothesis (+):Antweiler et al, 2001;Wheeler, 2001;Honma, 2015;Murshed, 2020;Rahman & Vu, 2021;Ding et al, 2022 (À): Heil & Selden, 2001Cole, 2006;Al-Mulali & Ozturk, 2015;Koengkan, 2018;Udemba, 2019;Yang & Li, 2019;Sajid et al, 2020;Zhou, 2020;Huang & Liu, 2021;Ibrahim & Ajide, 2021b;Liu, Nathaniel, et al, 2021;Kazemzadeh et al, 2022; Nchofoung & Asongu, 2022 (IC):…”