INFLUENCE OF NATIONAL CULTURE ON CORPORATE SOCIAL RESPONSIBILITY
INFLUENCE OF NATIONAL CULTURE ON CORPORATE SOCIAL RESPONSIBILITY

Summary/Abstract: The pressure for stakeholder transparency may vary depending on the context in which organizations operate, which may be due to different cultural conditions, values, and norms in each nation. This research analyzed the influence of each country's culture on corporate social responsibility. The analysis of 1,946 companies located in 23 countries, and from 2011 to 2017 showed that of the six cultural dimensions of the Hofstede model, the masculinity impacted corporate social responsibility practices. As expected, societies that prioritize individual interests and personal and financial fulfillment show lower engagement levels with practices related to interests outside the organization. It includes workforce, human rights, community, accountability practices, product use, resource use, reduction of pollutant emissions, and environmental innovation (a multidimensional concept used to measure corporate social responsibility). These findings may guide managers of organizations exposed to highly masculine cultures to mitigate the influence of the country's culture on corporate social responsibility. It is important because corporate engagement in social and environmental actions is perceived as an organizational strategy and generates benefits to organizations, both in terms of reputation as transparency.

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