In this paper, the literature about institutionalism, CSR and organisations is explored to identify existing relationships between individuals, organisations and institutions that can explain the reason why multinational enterprises (MNEs) often display different CSR attitudes in different parts of the world. A multi-theoretical perspective, which combines institutional, organisational and strategic decision-making theories, was used to formulate propositions for further research. According to the analysis, MNEs face different logics regarding CSR in the institutional contexts in which they operate. Organisational behaviours and attitudes of MNE’s towards different CSR logics are likely to have a strong impact on individual perceptions and cognitive models, which in turn can shape organisational CSR decision making processes and actions.