Corporate social responsibility initiatives

Purpose - The purpose of this paper is to posit a framework that predicts and explains the success and sustainability of MNC‐driven corporate social responsibility (CSR) programs in West Africa, based on the degree of overlap or differentiation among existing value systems of various stakeholders (economic orientation and temporal orientation). Design/methodology/approach - This paper utilizes previous works on competing values, stakeholder perspective of CSR, and cultural values to posit the value alignment framework. Findings - It is found that synthesis yields a value alignment framework and four propositions for empirical testing. Research limitations/implications - Empirical research on the framework is needed. The synthesis of the propositions leads to two future research questions, “What is the impact of the degree of agreement on CSR values on corporate social performance?” and “What is the effect of culture on the effect of CSR values on performance?” Practical implications - The framework presents those responsible for implementing CSR programs with a basis for reflecting upon broad factors that may mean the difference between CSR program success or failure. Originality/value - This paper provides a theoretical model and assessment guidelines for considering local context when designing and delivering CSR initiatives and why CSR efforts may succeed or fail. Thus, it may assist in deriving sustainable social benefits from expatriate multinational investments in CSR.