摘要：Os programas de Responsabilidade Social Corporativa (RSC) na América Latina, e particularmente no Brasil, aumentaram significativamente nas últimas duas décadas. Este artigo revisa a literatura sobre RSC no contexto latino-americano e descreve as contribuições de atores corporativos do Brasil, Colômbia e México para a validação de um quadro conceitual de análise da gestão de sustentabilidade. Os resultados da pesquisa sinalizam para a necessidade de levar-se em consideração os contextos culturais e organizacionais na análise da implementação de práticas de RSC e apontam para os desafios para as estratégias corporativas de sustentabilidade, particularmente no que tange à mitigação da pobreza. Palavras-chave: Sustentabilidade; Responsabilidade Social Corporativa; América Latina. Abstract Corporate social responsibility (CSR) programs in Latin America have increased in the last two decades, and Brazil, in particular, has become a leader in this field. The article reviews unique aspects of CSR in the Latin American context and describes the contributions of four non-state actors to sustainability development, as well as those of the corporations that participated in this study. A previous exploratory study on the transfer of sustainability values between German headquarters and their Brazilian subsidiaries yielded a sustainability model and normative implementation practices that were tested and expanded in this follow-up study. Participants from eight corporations located in Brazil, Colombia and Mexico were interviewed and surveyed to determine which sustainability implementation practices are utilized and rated as important. Respondents found the overall conceptual framework, which consists of rationale, conceptualization, direction, transfer, and evaluation, to be a valid reflection of how sustainability is perceived. Research implications include the need for cultural and organizational contextualization to structured approaches for CSR for implementation. Future research should focus on the variables of culture on sustainability management and the industrial context. Notable progress has been made in sustainability development, but more work still remains, particular in the mitigation of poverty. Keywords: Sustainability Management Framework; Corporate Social Responsibility; Latin America;
