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The effects of national culture on corporate social responsibility disclosure: a cross-country comparison

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  • María L. Gallén
  • Carlos Peraita

Abstract

This article presents a cross-country analysis of the influence of national culture on corporate social responsibility (CSR) disclosure. We analyse the relationship between the Hofstede’s cultural dimensions and the sustainability disclosure with the GDP per capita (GDPPC) of 44 countries, using panel data with information based on the Global Reporting Initiative guidelines. The governance effectiveness and the foreign direct investment are also included in the analysis. The results show that in countries with higher GDPPC, the CSR disclosure is negatively related to individualism and masculinity and positively related to uncertainty avoidance and indulgence. When focusing in countries with lower GDPPC, the results suggest that CSR disclosure is negatively related to power distance and positively related to uncertainty avoidance. Moreover, five of the six Hofstede’s cultural dimensions negatively affect sustainability disclosure in countries with middle GDPPC.

Suggested Citation

  • María L. Gallén & Carlos Peraita, 2018. "The effects of national culture on corporate social responsibility disclosure: a cross-country comparison," Applied Economics, Taylor & Francis Journals, vol. 50(27), pages 2967-2979, June.
    • Handle: RePEc:taf:applec:v:50:y:2018:i:27:p:2967-2979
    DOI: 10.1080/00036846.2017.1412082
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