A micro-level perspective on the implementation of corporate social responsibility practices in multinational corporations

The aim of this paper is to examine the implementation of corporate social responsibility (CSR) practices across subsidiaries within a multinational corporations (MNC). The research relies on an 18-month qualitative case study to establish a novel definition and framework of implementation, which capture two complementary aspects: [1] enactment of commitment into operations and [2] alignment of practices across hierarchical levels, divisions and units. Through this perspective, implementation can be seen as a combination of processes of engagement towards the new practice and measurable outcomes across the firm. This paper provides a micro-level perspective on implementation by offering insight into specific barriers and enablers to implementation. This study also extends current knowledge on headquarter-subsidiary relationships by illustrating divergences between units during the implementation.