Beyond Uniformity: Unpacking CSR Differences Within Multinationals

This dissertation investigates heterogeneity in Corporate Social Responsibility (CSR) performance and implementation in Multinational Enterprises (MNEs) by examining the influence of institutional, organizational, and individual-level factors. It reveals that institutional multiplicity in both home and host countries leads to greater CSR performance heterogeneity, while a unified CSR logic fosters homogeneity. Additionally, it finds that subsidiaries’ CSR implementation approach is influenced by subsidiary manager identification with the CSR profession, the subsidiary, and/or the entire MNE. Overall, this dissertation enhances our understanding of the macro, meso, and micro-level factors that influence the (mis)alignment between subsidiaries and the global headquarters' CSR strategy.