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

被引:17
作者
Agyei-Mensah, Ben Kwame [1 ]
Buertey, Samuel [2 ]
机构
[1] Solbridge Int Sch Business, Dept Finance & Accounting, Daejeon, South Korea
[2] Hannam Univ, Dept Accounting, Daejeon, South Korea
关键词
Culture; Corporate social responsibility; Voluntary disclosure; Corruption perception; G3; M1; M2; M4; FINANCIAL PERFORMANCE; NATIONAL CULTURE; RESPONSIBILITY; DISCLOSURE; MANAGEMENT; HOFSTEDES; VALUES; IMPACT; MODEL;
D O I
10.1108/SRJ-12-2017-0271
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
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.
引用
收藏
页码:1071 / 1086
页数:16
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