Samenvatting

By assessing four cases, this paper develops propositions about the transfer of employee oriented corporate social responsibility (CSR) practices within multinational SMEs. Specifically we explore whether an individual owner-manager can add value within a foreign subsidiary by means of normatively-based, employee-oriented CSR. Based on four case-studies we suggest that not only motives but also the skills of the owner/manager as an institutional entrepreneur are critical in dealing with institutional variance.