Sony was established in 1946 in Tokya by Masaru Ibuka and Akio Morita. Originally called Tokyo Tsushin Kogyo (Tokyo Telecommunications Engineering Company). Sony employs 168.000 people worldwide. Sony is producing and marketing Play Station (home video game system), TV, digital and video cameras, computers and music players. Sony had a managerial problem in 2005. Sony hired sir Howard Stringer who leads to close 11 plants, cuts more than 10,000 jobs and shifts component manufacturing to low cost locations as a chairman and CEO. Sony operates in many countries, so national environment of sony is differs sharply in terms of culture, legal system, economic conditions, technology levels and infrastructure. The main aim of Sony is to be progressive in international human resource management. Criterias of Sony are entrepreneurial spirit, thinking creatively and strong communication skills when Sony is recruiting new employees. HR managers of Sony are spending much time with employees,linking firm’s objectives and strategies in order to achieve important tasks. Firstly managers are identifying the jobs and then they are looking for talents that they need to hire for the job. Sony offers management trainee programs for its most promising recruits. Trainees are on duty to find ways to use their talents to advance the company. Sony uses online system for a reason that to make easy the development of personnels all aroud the world. In 2001, the japanese yen’s appreciation against the dollar an euro leads high cost for sony and it decreased profitability of the company and Sony closed 16 plants. Because of this result Sony faced problems with employees in some countries. As a result sony tooks pain to reduce workforce. Sony follows an “integrity approach” to foreign manufacturing operations and attempts to maintain work place standarts that exceed local requirements. Sony is attempting to establish a universial standard of employement, offering superior working conditions and locally relevant wages and benefits at all locations. At the corporate social responsiblity, sony is focusing on creating link between its business and the environment. Sony has code of conduct which sets the basic internal standards to be observed by all directors, officers and employees in order to make strong the corporate governance, business ethics. Sony’s basic policies are concerning ethical business practices and activities, including respect for human rights Sony has enough capacity to success corporate social responsibility. Managers are researching the standards of all countries that it operates and it gives value its employees according to the standards. Sony is doing this job perfect and it collects its fruits with high motivation of employees and efficiency. Sony can take action on social, environmental and financial performance. At the social level, Sony can improve the quality of life standards by providing better educational systems. At the environmental level, Sony can avoid air pollution by using less harmfull row materials. At the financial level, sony can provide better wages and salaries to its employees.