This thesis focuses on an examination of the organisational framework of Human Resource Management within the UK and Malaysia. There is a particular emphasis on how the parent and host company interact to shape the process and delivery of HRM policy development in order to meet the challenges of improving the working environment for staff.There is an abundance of HRM literature on the subject of multinational companies within the Western context, but there is limited discourse on the transferral of HRM practices from a Western parent company to a developing country subsidiary, particularly in the retail sector. This study attempts to address the need for more research within this field through examining the HRM practices within the host subsidiary of a multinational retailer in the context of Malaysia.A mixed method approach was adopted using a combination of questionnaires and semi-structured interviews to gather data for the study. An analysis using both qualitative and quantitative techniques was used to examine the data.The findings of this study have supported earlier Western-based literature, which identifies the need for organisations to adapt their HRM practices to local cultures and customs in order to guarantee organisational success across geographical boundaries. Moreover, this study has identified a gap within such literature, which highlights the differences in more depth, specifically the differences of cultural perceptions at each level of occupational job role within the multinational company.