International business research has considered the Corporate Social Responsibility (CSR) ofthe Multinational Enterprises (MNEs) and so Multilateral Organizations have developed differentrecommendations about what these companies should do in different social areas, especially inlabor practices. MNEs play a significant role given their influence and activities in both home andhost countries. They play a double role: actor of the problem, but also the actor of the solution. Thepurpose of the paper is to identify the differences of Socially Responsible Practices (SRP) betweenMNEs from developed countries and MNEs from developing countries in Colombia. The methodused in this document is a literature review from several academic databases; and we check CSRprograms published in Web sites in the host country (Colombia) of six MNE´s.The results suggest that Multinationals from developing countries focus their practices on the community,mainly in education programs, while Multinationals from developed countries try to workwith all stakeholders and involve particularly aspects related with their business in the programsthey develop. This is possible because MNEs from developed countries use better divulgation mechanisms.SRP less mentioned in both cases are related to employees. Commitment with ethicalresponsibilities, promote greater economic and social inclusion should be the goals for MNEs indeveloping countries. In the other hand, the government has to play a more important role in thisground establishing minimum standards for MNEs that want to operate in developing countries,and some education programs to sensitize society into a more responsible consumption, in orderto generate social pressure.Key words: Corporate Social Responsibility, Multinational Enterprises, Corporate Social ResponsiblePractices, developed country, developing country, Colombia
