The concept of Corporate Social Responsibility (CSR) receives increasingly global attention in academia, the business world and international civil society. The aim of this study is to address the social aspect of CSR, paying attention to what extent and under what conditions the Norwegian company Jotun is complying with international guidelines concerning human rights, in particular labor rights, in Vietnam. Being able to explain under what conditions the CSR commitments of Jotun is being implemented, two different theoretical perspectives from organization theory, a rational organization perspective and a normative institutional perspective, is being used. Two theoretical approaches explaining businesses responsibility, a shareholder perspective and a stakeholder´s perspective, is also applied. The empirical data of the study was generated in Norway and as well by a fieldwork trip to Vietnam, in the period August to September 2013. The investigation includes in-depth interviews with informants from Jotun Norway, Jotun Vietnam and suppliers in Vietnam, accompanied by interviews with relevant stakeholder groups in Vietnam. The study finds that the main factors influencing Jotuns strategy choices and the local translation of the CSR concept in Vietnam are the rational explanatory factors; market demands and demands from exporting countries. External normative influences from the Norwegian and Vietnamese governments as well as Norwegian and Vietnamese NGOs/ civil society groups seems to be of very little importance. However, the internal normative explanatory factor company culture and leadership seems evident in explaining why Jotun Norway commits to CSR. All in all, it can be said that Jotun and its suppliers in Vietnam carries more of the Vietnamese than the Norwegian company identity.