The impact of national culture on corporate social performance

摘要: Purpose – This paper sets out to investigate the effect of differences in national cultures on social and environmental performance companies around world.Design/methodology/approach Theoretical propositions how various dimensions culture influence corporate responsibility are developed empirically tested.Findings The authors propose that based countries characterized by higher levels power distance, individualism, masculinity, uncertainty avoidance exhibit lower performance. Empirical tests these performed via pooled ordinary least squares regression models using a novel proprietary dataset 463 firms from 23 North American, European Asian countries. Power distance masculinity found have significant negative performance, whereas cultural with respect individualism no significant...