The purpose of this paper is to shed light on how multinational companies manage the tension between the local and global dimensions of CSR, arising from the competing concerns of integration and responsiveness. Building theory from a case study, we offer some general insights about the internal control mechanisms of such a complex CSR strategy, an aspect which has been central in the research on relationships between headquarters and subsidiaries but, to our knowledge, so far neglected in CSR studies. In particular, we analyze which centralization, formalization and socialization mechanisms are essential for a transnational approach to CSR. In addition, we discuss two other related concerns emerging from our case study: the unequal weight among subsidiaries and the relation between a transnational approach to CSR and the embedding of CSR issues into business activity.

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Arenas Vives, Daniel; Ayuso, Silvia

Transnational corporate social responsibility: The role of internal control mechanisms

The purpose of this paper is to shed light on how multinational companies manage the tension between the local and global dimensions of CSR, arising from the competing concerns of integration and responsiveness. Building theory from a case study, we offer some general insights about the internal control mechanisms of such a complex CSR strategy, an aspect which has been central in the research on relationships between headquarters and subsidiaries but, to our knowledge, so far neglected in CSR studies. In particular, we analyze which centralization, formalization and socialization mechanisms are essential for a transnational approach to CSR. In addition, we discuss two other related concerns emerging from our case study: the unequal weight among subsidiaries and the relation between a transnational approach to CSR and the embedding of CSR issues into business activity.
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Transnational corporate social responsibility: The role of internal control mechanisms
Arenas Vives, Daniel; Ayuso, Silvia
13th EURAM Annual Conference 2013
European Academy of Management (EURAM)
Bruselas (Belgium), 26/06/2013 - 29/06/2013

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