Cultural sensemaking of corporate social responsibility: A dyadic view of Russian–Finnish business relationships

International Management (IM) needs a better understanding of how managers small and medium-sized enterprises (SMEs) make sense cultural differences in international business relationships, especially regarding corporate social responsibility (CSR) relationships between firms from emerging developed countries. We address this lacuna by uncovering dyads Russian Finnish SME managers, engaged mutual construct their CSR. The findings indicate that conceptualizations CSR are embedded both managers' backgrounds the contextual environment. This extends previous research on role IM respond to calls study microfoundations internationalization, adding sparse knowledge cross-cultural settings.