Cultural and contextual influences on corporate social responsibility

Bribery and export intensity: the role of formal institutional constraint susceptibility

Purpose

By distinguishing between types of institutional constraints based on their susceptibility to bribery, this study aims to highlight the different mechanisms through which institutions influence bribery and export intensity. This work highlights the susceptibility of institutional constraints as a key consideration in understanding how bribery influences institutions and has implications for export intensity.

Design/methodology/approach

This study utilizes firm-level data from World Bank Enterprise Surveys using a fractional logit estimation method.

Findings

An analysis of firm-level data from 26 emerging economies shows support for a positive relationship between permit constraints and firm-level bribery payments. In addition, results provide partial support for a negative relationship between firm-level bribery payments and export intensity. Finally, this study finds partial support for the strengthening impact of financial constraints on the negative relationship between bribery payments and export intensity. However, contrary to our expectations, results indicate that tax rate constraints can weaken the relationship between bribery payments and exports.

Originality/value

This work contributes to international business literature by analyzing how home market institutions influence firms' export intensity. In addition, the study contributes to corruption research by highlighting the importance of heterogeneous susceptibility of formal institutional constraints to bribery. The focus on bribery responds to calls for work on firm misbehavior in international business.

Ethics-related value acculturation: the case of Thai employees working at UK and Japanese MNCs in Thailand

Purpose

Multinational corporations (MNCs) at their foreign subsidiaries hire local employees, whose cultural values may differ from the organisations' home cultures. Such value differences may pose managerial difficulties, making it critical to observe whether working at MNCs changes local employees' cultural values, reducing these differences. This study investigates how and to what extent local employees from a collectivistic culture acculturate their ethics-related values when working at MNCs' foreign subsidiaries. The authors examine (1) whether local employees change their values to become closer to the MNCs' home cultures, and if so, (2) whether the cultural distance between the MNCs' home and host national cultures affect the degree of such adaptation.

Design/methodology/approach

Survey data were collected through stratified random sampling from Thai employees of a Japanese-owned MNC (n = 196), a UK-owned MNC (n = 143) and a Thai-owned organisation (n = 137), all operating in Thailand. Hypotheses were developed using Berry's bidimensional acculturation model and were tested using OLS and logistic regression analyses.

Findings

The study's findings indicate that MNCs' local employees from collectivistic cultures adopt Berry's integration acculturation strategy and acculturate their ethics-related values – collectivism, ethical relativism, collective responsibility preference and executive pay differentiation tolerance – towards the values prevalent in MNCs' home cultures. Overall, acculturation is greater when cultural distance is greater. New insights are presented in relation to collective responsibility preference and pay differentiation tolerance.

Originality/value

Findings add to current knowledge on acculturation in management by (1) providing new insights into value acculturation (2) utilising Berry's acculturation model to analyse employees' acculturation within an organisation in the context of an emerging economy, outside the more frequently studied topic of mergers and acquisitions, and (3) investigating the impact of cultural distance on the degree of employee acculturation outside the field of expatriate adjustment.

Investigating the impacts of microlevel CSR activities on firm sustainability: mediating role of CSR performance and moderating role of top management support

Purpose

The purpose of this study is to investigate the impacts of microlevel corporate social responsibility (CSR) activities on firm sustainability. The study also examines the mediating roles of CSR performance (CSRP) and top management support on firm sustainability.

Design/methodology/approach

With the help of existing literature and theories, a theoretical model has been developed, which is then validated using structural equation modeling technique considering 327 respondents who perform CSR activities at respondents' firms in India. The research methods include moderator analysis to understand the role of top management support for firm sustainability.

Findings

This research found that microlevel CSR activities have a significant positive impact on CSR performance. The study also found that there is a significant moderating impact of top management support on the relationship between CSR performance and firm sustainability.

Research limitations/implications

This study proposed a theoretical model which has established the relationships between the microlevel CSR activities and CSRP along with firm sustainability. This is an effective model and provides vital inputs to the firms on how to succeed with CSR activities. Limitations to this study's generalizability include use of cross-sectional data and that the data were collected from one country.

Originality/value

The proposed theoretical model is unique and can be applied by firms to enhance firms' CSR performance. There is no other study which has investigated the moderating role of firm leadership team impacting the relationship between CSR performance and firm sustainability. Thus, this study is a unique attempt and adds value to the extant literature on CSR as well as firm sustainability.

Leader, context and CSR: evidence from Taiwan

Purpose

This study examines the influence of context on Taiwanese senior managers' corporate social responsibility (CSR) decisions. The study seeks to identify the current profiles of managerial CSR perspectives and organizational CSR investments in Taiwan. In particular, whether a non-Friedman perspective is more prevalent than a Friedman perspective and whether community-related CSR is more prevalent than other CSR practices in Taiwan remain unclear. The study also seeks to identify the relationship between managers' CSR perspective profiles and organizational CSR investment profiles in Taiwan.

Design/methodology/approach

The sample was selected from the Taiwanese top companies list. Altogether, 150 valid responses from senior managers of 150 companies were returned.

Findings

The reported evidence shows that senior managers' Friedman/non-Friedman CSR perspective has a great influence in directing a firm's CSR decision in Taiwan. Managers holding the Friedman perspective are slightly more than those holding the non-Friedman CSR perspective, but both perspectives are popular. There is a tendency for firms to make either more or less investments in all CSR dimensions. A Friedman perspective tends to be associated with low CSR investments, and a non-Friedman perspective tends to be associated with high CSR investments.

Originality/value

A major contribution of this study is to offer a different perspective from the Western view regarding CSR implementation in a Chinese-dominant culture society. The study extends the upper echelon theory that managerial CSR perspectives can be a driver of a firm's CSR decision-making. The study also offers further evidence for the institutional theory that CSR is contextually dependent.

Family firms, national culture and corporate social performance: a meta-analysis

Purpose

Extant literature is ambiguous on the corporate social performance (CSP) of family firm. This paper aims to synthesize existing evidence of the relationship between family firm and corporate responsibility performance, and to examine the moderating effects of national culture.

Design/methodology/approach

The paper is based on a meta-analysis of the relationship between family firm and CSP, as well as the role of national culture on shaping this relationship.

Findings

The findings show evidence of greater CSP among family firms compared to nonfamily firms. The family firm–CSP relationship was moderated by cultural values such as ingroup collectivism, humane orientation and future orientation, and the moderating effects depended on cultural tightness.

Originality/value

The results help reconcile inconclusive prior findings, and elucidates family firms' corporate social responsibility in different cultures.

Workplace Health Promotion, Employee Wellbeing and Loyalty during Covid-19 Pandemic—Large Scale Empirical Evidence from Hungary

Corporate social responsibility (CSR) has become an innovative strategic management tool of socially and environmentally conscious business organizations in the 21st century. Although external CSR activities are better researched, firms’ internal CSR activities such as workplace health promotion and its impact on employee wellbeing are less understood, especially during a pandemic where job security is relatively lower in many sectors of employment. Additionally, wellbeing and good health have been recognized as important targets to achieve as part of the United Nation’s Sustainable Development Goal 3. Therefore, this study investigates the relationship between health-related work benefits and employee wellbeing, satisfaction and loyalty to their workplace. Large scale survey research was performed with responses from 537 employees in Hungary and 16 hypotheses were tested. Data analysis and path modelling using PLS-SEM (Partial Least Squares Structural Equation Modelling) reveal two-layers of factors that impact employee wellbeing, satisfaction and loyalty. We term this as ‘internal locus of control’ and ‘external locus of control’ variables. Internal locus of control variables such as mental and emotional health leads to wellbeing at the workplace but do not directly impact employee satisfaction and loyalty. In contrast, external locus of control factors such as healthcare support leads to wellbeing, satisfaction and loyalty. Employer commitment to healthcare support system is found pertinent especially during the pandemic. We discover wellbeing as a unique standalone construct in this study, which is vital as is it formed by mental and emotional wellbeing of employees, albeit not a determinant of employee workplace satisfaction and loyalty. We theorize workers’ self-reliance and preservation as possible explanations to the disassociation between employee wellbeing and loyalty to workplace during times of crisis and the pandemic.

The multi-criteria analysis of corporate social responsibility: a comparative study of Russia, Bulgaria and Serbia

Cross-cultural research on corporate social responsibility (CSR) dealing with specific stakeholder groups is fairly rare in the existing literature. The aim of this research is to investigate the level of recognition of CSR in companies by employees working in micro/small, medium-sized and large companies. The research is based on the survey conducted in Bulgaria, Russia and Serbia with the employees' attitudes obtained via a structured questionnaire. A similar socio-historical background of the three countries and different levels of accomplished socio-economic development at present is taken into account. A proposed ranking methodology was based on the multi-criteria decision analysis approach, observed through five studied dimensions: environmental, social, economic, stakeholder and voluntariness. The ranking was carried out using the integrated Entropy-PROMETHEE-GAIA method, where the Entropy method was used for determining the weights of the criteria, whereas PROMETHEE-GAIA was used for final ranking. The obtained results were analyzed from the multi-cultural point of view and show more significant differences in the attitudes of employees from different countries, rather than when the size of a company is taken into consideration.

The impact of national culture on the adoption of environmental management standards

Purpose

The purpose of this paper is to explore how national cultures contribute to explain the uneven diffusion of ISO 14001 across countries. The paper focuses on two of the cultural dimensions developed by the global leadership and organizational behavior effectiveness (GLOBE) project, namely, performance orientation and institutional collectivism.

Design/methodology/approach

A database containing information about the diffusion of ISO 14001 in 52 countries during the period 1999–2016 was built to carry out this research. The countries considered in this study represent about 90 percent of worldwide ISO 14001 certifications. The information was gathered from publicly available data sources: the ISO Survey, published every year by the International Organization for Standardization, the world development indicators of the World Bank, the cultural dimensions of the GLOBE project and the Index of Economic Freedom provided by The Heritage Foundation.

Findings

This research finds that both performance orientation and institutional collectivism influence the diffusion of ISO 14001. Whereas performance orientation slows down the diffusion of ISO 14001, institutional collectivism speeds it up. Additionally, this research shows that the slowing effect of performance orientation decreases in strength over time, while the accelerating effect of institutional collectivism becomes stronger.

Originality/value

The study adds to the understanding of the influence of national culture on the diffusion of environmental management standards, with an emphasis on ISO 14001. A key contribution of this research is that it explores how the influence of cultural dimensions change over time as a result of the development and maturation of ISO 14001.