Abstract
This paper contributes to the literature of CSR and International Business by studying the internationalization of corporate philanthropy in multinationals. Based on a sample of Spanish firms in Latin America, the results show that this phenomenon is linked to the learning dynamics embedded in the internationalization process of the firms, since firms with a larger international exposure are more likely to start international philanthropic programmes. Moreover, the research reveals that global firms with a strong global corporate reputation are more likely to follow a single common philanthropy strategy, while multidomestic firms will establish different local philanthropic strategies
