Global and Local Corporate Social Responsibility Reporting: A Case Study of a Multinational Corporation Subsidiary Operating in Egypt

Abstract

This study utilises an in-depth qualitative single case study that mobilises 3 tools to collect data: (a) semistructured interviews, (b) document analysis, and (c) participant observation. By studying ALPHA Egypt as a subsidiary of the oil and gas MNC ALPHA, the study seeks to answer three key questions: How do certain contextual factors influence ALPHA Egypt’s CSR activity and reporting practices? How does ALPHA formulate its global CSR reporting practices? and whether ALPHA Egypt performs a role in this process? Drawing on Actor-network Theory (ANT), the study provides a new perspective on global versus local themes that dominate the CSR reporting literature in developing countries contexts. Through the lens of Bruno Latour, ANT offers a comprehensive worldview that enables tracing of CSR reporting practices between human and non-human actors, thereby unveiling a dynamic and multi-directional network. Furthermore, ANT reveals that CSR reporting practices flow through an aligned network based on impact, which transforms local CSR activity into global best practices through a series of translations. The main findings show that: 1-ALPHA Egypt contributes towards ALPHA global CSR reporting practices through “Best Practices” selection. 2- The selection process reveals that is based on impact, originated from a CSR activity that addressed the local needs. This clearly indicates that global best CSR reporting practices are not limited to developed countries frames. 3- ALPHA global online portal is an important actant that enables the dynamic flow of CSR reporting practices between ALPHA and its subsidiaries, framing their communications through a durable network. 4- Alignment of actors is key in producing an impactful CSR activity and reporting practices. This was evidenced in ALPHA Egypt’s translation of ALPHA’s policies and guidelines which in turn enabled the enrolment and mobilisation of local actants to achieve this impact. Furthermore, the study argues that ALPHA Egypt ability to enrol and mobilise local actants was in part triggered by increased awareness of CSR in Egypt. Finally, this study suggests that ANT provides an invaluable insights of the MNC-subsidiary CSR relationship, in light of increased awareness in developing countries. The main study limitations: 1- single case study 2-lack of ANT application in related CSR studies, making findings difficult to generalise. However, they provide opportunities for future research which could include more than one geographical location and include more than one company.