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

Author

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  • Ben Kwame Agyei-Mensah
  • Samuel Buertey

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.

Suggested Citation

  • Ben Kwame Agyei-Mensah & Samuel Buertey, 2018. "The effect of corruption and culture on corporate social performance: an empirical study," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 15(8), pages 1071-1086, December.
    • Handle: RePEc:eme:srjpps:srj-12-2017-0271
    DOI: 10.1108/SRJ-12-2017-0271
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    Citations

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    Cited by:

    1. Khanh Hoang, 2022. "Silent but deadly: Political corruption and voluntary ESG disclosure in the United States," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(7), pages 2775-2793, October.
    2. Samuel Buertey & Richard Ramsawak & Raymond K. Dziwornu & Yong‐Seok Lee, 2024. "Corporate social responsibility and dividend payout policy in extraordinary time: Empirical study of South Africa," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 514-527, January.

    More about this item

    Keywords

    Culture; Corporate social responsibility; Voluntary disclosure; Corruption perception; G3; M1; M2; M4;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M2 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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