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

Ben Kwame Agyei-Mensah and Samuel Buertey

Social Responsibility Journal, 2018, vol. 15, issue 8, 1071-1086

Abstract: 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 PerceptionIndex 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.

Keywords: Culture; Corporate social responsibility; Voluntary disclosure; Corruption perception; G3; M1; M2; M4 (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-12-2017-0271

DOI: 10.1108/SRJ-12-2017-0271

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