this paper aims to present a panorama which shows the analysis between Corporate Social Responsibility and organizational characteristics in subsidiaries. the conclusions related to the study are: (i) the more autonomous it becomes, the less the subsidiary develops Corporate Social Responsibility; and (ii) the country headquarters’ development does not influence the presence of Corporate Social Responsibility in the subsidiary.
The sample used in this study, however, demonstrates the opposite, since there is no relationship between high development level and CSR. Thus, it is not possible to confirm that the more developed the country of origin headquarters are, the more CSR the subsidiary develops. The presence of social and environmental practices remains linked to the following variables: integration and strategic relevance.