“…The theme of the most effective corporate social responsibility practices is the target of intense debate among academics, both abroad (Maon, Lindgreen & Swaen, 2010;Carroll & Shabana, 2010) and in Brazil (Moretti & Campagnário, 2009). Nevertheless, few studies have focused on the specific subject of CSR in international business (Kolk & Tulder, 2010), especially in multinationals (Levis, 2006;Godiwalla et al, 2006;Barin-Cruz, Pedrozo & Martinet, 2007a;Barin-Cruz & Pedrozo, 2009;Husted & Allen, 2009;Barin-Cruz et al, 2010 Most investigations have tried to assess the factors influencing CSR in subsidiaries located in foreign countries (Barin-Cruz & Pedrozo, 2009;Husted & Allen, 2009;Barin-Cruz et al, 2010). Others have examined the value of CSR practices in the process of product/service differentiation (Boehe & Barin-Cruz, 2009), the reduction of risks by means of more efficient operations (Pedersen & Neergaard, 2009) and the strategic alignment of CSR actions with the organizational mission, objectives and strategies (Porter & Kramer, 2006).…”