“…However, if such an expansion was carried out in more environmentally distant countries, SOEs might identify the green improvements as a priority due to the increased cultural distance, having a more different background from those distant host countries, and thus intensify their actions precisely because of a greater increase in the complexity of environmental management in international business. This phenomenon is explained by institutional theory, which states that by implementing the required environmental actions, firms attenuate their legitimacy deficit in foreign markets (Chen et al, 2023), and reduce the adverse effects of liability of origin in other institutionally differentiated markets (Marano et al, 2017). Moreover, our findings are in line with some arguments in the literature which suggest that efforts to change existing institutional practices may be further activated when differences between firms and corporate agents are higher (Drogendijk & Holm, 2012;Lee et al, 2021;Schwens et al, 2011;Siegel et al, 2013); that is to say, corporate agents abroad will intensify their efforts when they identify institutionalized practices as very different from their own.…”