The role of national culture as a lens for stakeholder evaluation of corporate social performance and its effect on corporate reputation

  1. Clara Pérez-Cornejo 1
  2. Esther de Quevedo-Puente 1
  3. Juan-Bautista Delgado-García 1
  1. 1 Universidad de Burgos, Burgos, Spain
Journal:
Business Research Quarterly

ISSN: 2340-9444 2340-9436

Year of publication: 2023

Volume: 26

Issue: 4

Pages: 282-296

Type: Article

DOI: 10.1177/23409444211007487 DIALNET GOOGLE SCHOLAR lock_openOpen access editor

More publications in: Business Research Quarterly

Sustainable development goals

Abstract

Studies have shown that corporate social performance (CSP) is an antecedent of corporate reputation, acting as a signal that affects stakeholders’ perceptions and expectations about a firm’s future behavior. However, the perceptions, expectations, and interests of stakeholders may be affected by external factors, such as national culture, which shapes their beliefs about what role companies play in society. Drawing on institutional theory and Hofstede’s cultural dimensions, we analyze how stakeholders’ national culture moderates the relationship between CSP and corporate reputation. The results of the analysis of an international sample for the period 2010 to 2016 show that low individualism (i.e., collectivism), low masculinity (i.e., femininity), low power distance, and low uncertainty avoidance intensify the positive relationship between CSP and corporate reputation.

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