Purpose
– Over the last few years, governments in the developed countries have increased their level of involvement in promoting corporate social responsibility (CSR) activities through policy making and implementation. Using a qualitative research approach, underpinned by a subjective ontology and an interpretive epistemology, this paper aims to examine the relevant characteristics of CSR frameworks applied across the developed countries, with particular reference to The Netherlands and Sweden.
Design/methodology/approach
– The study adopted a thematic analysis and developed a rigorous phenomenological design to reveal the insights to CSR policy making. Semi-structured interviews were conducted with policy makers and implementers. The NVivo 9 software was used to analyse the data.
Findings
– The findings indicate that adoption of international guidelines that regulate companies working across borders, active participation of international government bodies, effective government collaboration with stakeholders, and provision of financial and technical support to companies to determine the level of CSR activities.
Originality/value
– The study revealed that: voluntary CSR implementation and reporting; transparency; and execution of national policy statement on CSR, are the process indicators of CSR implementation in developed society. The results of this study could have policy implications for both executive and MPs of national governments in developed society for CSR regulatory policies.