This paper addresses the question, “How do major institutional differences between the USA and Germany explain the dissimilarities in the way Ford and BMW implement their CSR strategies?" This thesis aims to contrast the implementation of CSR strategiesin the United States and Germany with the two practical cases of Ford Motor Company and BMW Group. To answer the proposed question, the author in a qualitative comparative research does so by examining first, the Political, Social, Economic, and Institutional CSR systems of both countries. In the United States, the author has come to the conclusion that the Government is endorsing the encouragement of CSR activities, however not mandating it at the Federal Level. In Germany, the author has come to the conclusion that the Government is mandating CSR at the Federal Level. Second, the author used the MSCI ESG Rating quantitative database reporting mechanism to measure the two corporations as a means to understand if the institutional differences have an effect on the corporations. Third, the author developed the CESI Framework to further analyze the two corporations. After an in-depth analysis of the Corporations’ Sustainability Report, it is clear that both corporations changed their business strategy to consider Sustainability as a key winning solution for their automotive companies to succeed by caring for the environment, and the society.