The corporate social responsibility of multinationals (CSR-MN) in emerging countries has received more attention. Nevertheless, in the literature, Africa is much excluding well represented than other continent. Consequently, this communication explores how multinationals are organizing to develop the CSR in Morocco. By directing qualitative research with non-directive interviews with 9 multinational corporations (MNCs). MNCs have the choice of either embedding the CSR. In their traditional business model “Embedded CSR-MN” or creating a foundation “Outsourced CSR-MN”. They can approve different approaches to internationalization (global, local or mixed). These multinationals must face several constraints (cultural traditions, political orientation and market access) to develop CSR practices
