Cultural Aspect of Social Responsibility Implementation in SMEs

Purpose: The purpose of the article is to identify cultural factors considered in the social responsibility of micro, small and medium-sized enterprises. Approach/Methodology/Design: In order to achieve the main goal, logit models were used. To assess the quality of estimated ordered logit models, the combined significance of all explanatory variables (significance of the model) and the Wald test were used. In order to identify factors shaping the CSR level, variables describing the organizational culture were adopted such as individualism-collectivism, distance to power and the level of tolerance of uncertainty. Findings: Logit models allow for the identification of the key cultural parameters that will enable maintaining consistency between them and between the socially responsible activities. In terms of the individualism-collectivism dimension, for p = 0.05 the key factor in three cultural areas are the expectations towards work. Practical Implications: The use of logit models allows managers to focus the CSR implementation process on the key cultural factors. Originality/Value: The use of logit models to identify statistically significant factors depending on the dominant, three-dimensional cultural pattern, determining the level of awareness in the dimension of internal and external stakeholders and the general level of CSR awareness in micro, small and medium-sized enterprises.