Effect of National Culture on Corporate Social Responsibility

Revista de Administração IMED

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Title Effect of National Culture on Corporate Social Responsibility
Efeito da Cultura Nacional na Responsabilidade Social Corporativa
 
Creator Batistella, Ana Julia
Mazzioni, Sady
Baú Dal Magro, Cristian
 
Subject Culture; Corporate responsibility; Organizational characteristics; Hofstede
Cultura, Responsabilidade Empresarial, Características Organizacionais, Hofstede.
 
Description The literature recognizes several endogenous and exogenous factors influencing the behavior and performance of companies in Corporate Social Responsibility (CSR). The aim of the study is to analyze the effect of culture (Hofstede dimensions) on CSR in BRIC countries. The sample comprised 397 companies from Brazil, Russia, India and China, using Kolmogorov-Smirnov, Kruskall-Wallis and Mann-Whitney statistical tests. The findings indicate that the cultural dimensions of individualism, distance from power, indulgence and long-term orientation were not statistically significant. Meanwhile, the indicator of masculinity proved to be negatively significant, showing that in countries with male cultures companies have lower performance in CSR. The dimension aversion to uncertainty was positively related, indicating that companies located in countries with greater aversion to uncertainty are more likely to be involved with CSR. Additionally, internal aspects such as size, big four, sales growth and ROA were also explanatory factors for CSR performance. The study contributes to researchers, analysts and managers of companies operating in the international sector, considering that the discussion on factors that influence the process of implementation and disclosure of CSR deepens, which enables better meeting the expectations of stakeholders in social responsibility, considering the cultural differences that may allow greater knowledge for suitability in different markets. Based on the results, it is possible to outline different operating strategies for different markets, which gives managers greater confidence and stakeholder confidence.
A literatura reconhece diversos fatores endógenos e exógenos influenciando o comportamento e o desempenho das empresas em Responsabilidade Social Corporativa (RSC). O objetivo do estudo é analisar o efeito da cultura (Dimensões de Hofstede) na Responsabilidade Social Corporativa nos países pertencentes ao BRIC. A amostra compreendeu 397 empresas do Brasil, Rússia, Índia e China, utilizando-se dos testes estatísticos Kolmogorov-Smirnov, Kruskall-Wallis e Mann-Whitney para análise dos resultados. Os achados apontam que as dimensões culturais de Individualismo, Distância do Poder, Indulgência e Orientação à Longo Prazo não se mostraram estatisticamente significativas. Enquanto, o indicador de Masculinidade se mostrou negativamente significativo, demonstrando que em países com culturas masculinas as empresas apresentam menor desempenho em RSC. E a dimensão Aversão à Incerteza, se mostrou positivamente relacionada, indicando que empresas localizadas em países com maior aversão à incerteza, possuem maior propensão de envolvimento com RSC. Adicionalmente, aspectos internos como: Tamanho, BigFour, Crescimento de Vendas e Roa também se mostraram fatores explicativos para o desempenho em RSC. O estudo contribui para pesquisadores, analistas e gestores de empresas atuantes no ramo internacional, considerando que se aprofunda a discussão sobre fatores que impactam no processo de implementação e divulgação da Responsabilidade Social Corporativa, o que possibilita melhor atendimento as expectativas das partes interessadas na Responsabilidade Social, considerando as diferenças culturais que podem permitir maior conhecimento para a adequação em mercados distintos. Com base nos resultados, é possível traçar estratégias diferenciadas de atuação para os diferentes mercados, o que proporciona maior confiança aos gestores e segurança aos stakeholders.
 
Publisher Complexo de Ensino Superior Meridional S.A.
 
Contributor
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES
 
Date 2020-10-05
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier https://seer.imed.edu.br/index.php/raimed/article/view/3666
10.18256/2237-7956.2020.v10i1.3666
 
Source Revista de Administração IMED; v. 10, n. 1 (2020): Janeiro-Junho; 63-85
2237-7956
10.18256/2237-7956.2020.v10i1
 
Language por
 
Relation https://seer.imed.edu.br/index.php/raimed/article/view/3666/2576
https://seer.imed.edu.br/index.php/raimed/article/downloadSuppFile/3666/1547
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Rights Direitos autorais 2020 Ana Julia Batistella, Sady Mazzioni, Cristian Baú Dal Magro
http://creativecommons.org/licenses/by-nc/4.0
 

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