The Cultural Mosaic of Corporate Social Responsibility: MNEs’ Role in Attaining Sustainable Development Goals

In this study, we discuss the multinational enterprises’ (MNEs) Corporate Social Responsibility (CSR) engagement from the perspective of the Sustainable Development Goals (SDGs) and the role of culture in these activities. As societal expectations of corporate responsibilities are largely embedded in a particular cultural context, we explore how MNEs may not easily implement a global CSR strategy in different cultural contexts. Furthermore, the characteristics of some cultural contexts are more conducive for MNEs’ SDG-supporting activities, and thus MNEs are more likely to pursue SDG-driven initiatives in these cultures. Based on our literature review, we propose a conceptual model that considers the influence of culture within the host country along with other contingencies while exploring how MNEs’ CSR activities may or may not help attain SDGs in host countries.