Abstract:

This paper analyses the tendencies of corporate social responsibility (CSR) in the world, EU and Baltic States and reveals the manifestation of CSR practices in foreign and domestic multinational companies operating in Lithuania. We argue that successful implementation and practice of CSR differs in multinational enterprises (MNEs) in Lithuania dependent on the country of origin and can be tested by identifying the relevant factors that explore these practices. The contribution of the paper is threefold. First, the research provides a better understanding and disclosure of the CSR practices and issues in MNEs operating in Lithuania. Second, the paper introduces a concise theoretical framework for comparison of social responsibility practices. Third, an improved understanding of the CSR issues is given and possible development areas are introduced based on identified failings of CSR application.  The findings of the research may be useful from a managerial perspective in taking full advantage of the opportunities offered by CSR.