d managing a CSR program will be examined, followed by an assessment outlining its limitations. Finally, a conclusion will be drawn as to whether the adoption and management of a CSR strategy are beneficial to MNEs.
             CSR has consistently failed to grasp a precise definition (McGee et al. 1998). However, a significant level of CSR literature (Abels & Martelli 2012; Sharma & Mehta 2012) asserts CSR as generally concerned and utilized to enhance a firm's sustainable development; including the impact of social, economic and environmental externalities on third parties. However, the number of journal articles, including Journal of International Business Studies and Journal of World Business, highlighting and addressing the impact of CSR in the 1990-2009 periods was particularly low. This is concerning when Eccles, Ioannou & Serafeim (2012, p.32) indicate in their working paper on the impact of CSR on corporate performance to be a necessary functioning of the firm to gauge a higher return on investment. Moreover, during 1990-2009, CSR undertaken as a focal topic within these journal articles was surprisingly low. "More than 97% of the articles in main management journals over the past twenty years have not referred to CSR at all" (Kolk & van Tulder, 2010) and thus, low conceptual development has stifled a holistic definition and application.
             After interpreting 176 CSR articles in eleven organizational journals, Lockett, Moon and Visser (2006: p. 122), concluded CSR knowledge was "in a continuing state of emergence," with CSR economic issues being interpreted less vigorously. However, Lockett et al.intra cultural's (2006) analytical claims suffer from a lack of credibility as a focus on US journals were adopted, with only one European journal assessed. This may reduce the effective use of cross-tabulation of results and thus interpretation, given the varying-cultural dimensions (Hofstede, 1980). More...