Our study investigates how CSR-related tensions manifest, are perceived, and are managed at the MNE subsidiary level. Drawing on 35 interviews with CSR managers from MNEs’ global headquarters, subsidiaries, and third-party CSR experts, we found that tensions arise both at the global HQ–local interface and within the subsidiary itself. Notably, we discovered that tensions are not always perceived as constraints; some are seen as opportunities for value creation. We identified four tension management tactics employed by subsidiary CSR teams—localizing, positioning, inducing, and preempting—and uncovered the enabling factors behind these strategies. Our research contributes to the literature on CSR tensions in MNEs, subsidiary function-level identities and practices, and organizational responses to conflicting demands.
