Cultural Determinants of CSR Practices

An Exploratory Study of Multinational Corporations in Nepal

Abstract

Purpose: This study examines how cultural dimensions shape the prioritization, design, and implementation of corporate social responsibility (CSR) initiatives by multinational corporations (MNCs) operating in Nepal. It seeks to understand how local cultural contexts influence CSR decision-making processes within developing economies.

Design/methods/approach: Adopting an interpretive qualitative approach, the study employs an exploratory multiple-case design. Five purposively selected MNCs representing diverse industries were investigated. Data were collected through semi-structured interviews with senior executives and managerial-level employees. The interviews were transcribed, systematically coded, and analyzed thematically using MAXQDA to identify recurring cultural patterns influencing CSR strategies.

Findings: The analysis revealed five central cultural determinants shaping CSR practices: cultural norms and values, cultural timing, cultural dynamics, cultural sensitivity, and culturally driven resource allocation. The findings indicate that CSR initiatives in Nepal are not solely guided by global corporate frameworks but are significantly adapted to align with local societal expectations, relational norms, and contextual priorities.

Implications: The study provides strategic insights for MNC managers and policymakers seeking to design culturally responsive CSR programs in emerging markets. It highlights the importance of integrating cultural intelligence into CSR planning to enhance legitimacy, stakeholder engagement, and long-term sustainability outcomes.

Originality/value: By integrating cultural analysis with CSR strategy in a developing country context, this research addresses a significant gap in the literature. It advances understanding of how localized cultural forces mediate global CSR frameworks and contributes to interdisciplinary scholarship linking CSR, cross-cultural management, and institutional theory.

JEL Classification: M14, F23, 053