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The effect of corruption and culture on corporate social performance: an empirical study

Ben Kwame Agyei-Mensah (Department of Finance and Accounting, Solbridge International School of Business, Daejeon, Republic of Korea)
Samuel Buertey (Department of Accounting, Hannam University, Daejeon, Korea, Republic of Korea)

Social Responsibility Journal

ISSN: 1747-1117

Article publication date: 19 December 2018

Issue publication date: 21 October 2019

877

Abstract

Purpose

The study aims to examine the simultaneous influence of corruption and culture on corporate social and environmental performance of selected companies.

Design/methodology/approach

Theoretical propositions on how corruption and culture influence corporate social responsibility performance were developed and empirically tested. Corruption is measured using Transparency International’s Corruption Perception Index and Schwartz (2008) cultural dimension is used as a measure of culture. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis which forms the main data analysis.

Findings

The multiple regression analysis results indicated that corruption and two of the three cultural dimensions (embeddedness and Mastery) are significantly related to corporate social responsibility performance.

Originality/value

The study contributes to the corporate social responsibility literature by revealing that corruption and culture are key determinants of corporate social responsibility performance.

Keywords

Citation

Agyei-Mensah, B.K. and Buertey, S. (2019), "The effect of corruption and culture on corporate social performance: an empirical study", Social Responsibility Journal, Vol. 15 No. 8, pp. 1071-1086. https://doi.org/10.1108/SRJ-12-2017-0271

Publisher

:

Emerald Publishing Limited

Copyright © 2018, Emerald Publishing Limited

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