商学院卓越学术讲坛2025年第2期：How (Much) Does Country Matter to CSR? A Variance Decomposition Study

来源：

学校官网

收录时间：

2025-03-17 11:32:26

时间：

2025-03-20 12:00:00

地点：

学院南路校区主教学楼615会议室

报告人：

王唐

学校：

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关键词：

CSR,variance decomposition,country-level,firm-level,informal institutions,cultural norms

简介：

Prior studies have examined the influence of firm-level and industry-level factors on variation in firms’corporate social responsibility (CSR), often in a single-country setting. This study expands CSR variance decomposition research by incorporating the country level into the analysis of CSR variance, revealing the relative importance of country-specific factors in explaining CSR variation across firms. We also introduce informal institutions—collectivistic and individualistic values—as moderators of the relative importance of firm, industry, and country effects on CSR variance, advancing a multilevel understanding of how informal cultural norms shape CSR variance. Finally, we offer insights into the sources of differences in firms’substantive versus symbolic CSR, showing that symbolic efforts are more country-driven, especially in collectivistic settings.

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