UNDERSTANDING MNEs’ ATTITUDES TOWARDS CSR: A LITERATURE REVIEW AND RESEARCH AGENDA
Keywords:
CSR, MNEs, Institutional logics, Decision-making, Developed and developing economies.Abstract
In this paper, the literature about institutionalism, CSR and organisations is explored to identify existing relationships between individuals, organisations and institutions that can explain the reason
why multinational enterprises (MNEs) often display different CSR attitudes in different parts of the
world. A multi-theoretical perspective, which combines institutional, organisational and strategic
decision-making theories, was used to formulate propositions for further research. According to the
analysis, MNEs face different logics regarding CSR in the institutional contexts in which they operate. Organisational behaviours and attitudes of MNE’s towards different CSR logics are likely to
have a strong impact on individual perceptions and cognitive models, which in turn can shape organisational CSR decision making processes and actions.
