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Revisiting the relationship between corporate social responsibility and national culture: A quantitative assessment

George Halkos (Laboratory of Operations Research, Department of Economics, University of Thessaly, Volos, Greece)
Antonis Skouloudis (Henley Business School, University of Reading, Henley-on-Thames, UK)

Management Decision

ISSN: 0025-1747

Article publication date: 18 April 2017

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Abstract

Purpose

The purpose of this paper is to explore the relationship between corporate social responsibility (CSR) at the macro-level and well-established dimensions of national culture offered by Hofstede’s framework.

Design/methodology/approach

The authors employ a composite index for quantifying CSR proliferation and present new findings on the role of cultural specificity – proxied by Hofstede’s dimensions – on CSR endorsement among national business sectors.

Findings

Results indicate that cultural perspectives pertaining to “long-term vs short-term orientation” as well as “indulgence vs restraint” affect positively the composite CSR index, while “uncertainty avoidance” has a negative impact. In contrast, the effect of “power distance,” “individualism” and “masculinity” is found to be insignificant.

Originality/value

The study offers new insights to institutional theorists as well as political economy researchers for a deeper investigation of informal institutions, such as culture, which shape national or regional specificities of CSR and retain a moderating effect on the voluntary/self-regulation activities of business entities.

Keywords

Acknowledgements

The authors would like to thank the editor and the anonymous reviewers for their valuable comments and recommendations.

Citation

Halkos, G. and Skouloudis, A. (2017), "Revisiting the relationship between corporate social responsibility and national culture: A quantitative assessment", Management Decision, Vol. 55 No. 3, pp. 595-613. https://doi.org/10.1108/MD-12-2016-0868

Publisher

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Emerald Publishing Limited

Copyright © 2017, Emerald Publishing Limited

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