The practice of the concept and its behaviour is similar in both the developed and developing words.
However, there are significant difference between the two wolds in implementing CSR activites,
Resarchers have identified these differences of culture, management perspectives, and geographical and nutral business systems
and concluded that existing
CSR in the developed world cannot be employed in developing countries.
Therefore, researchers are now turning their attention to investigating CSR from the point of view of developing countries.