Drivers of National Differences on Corporate Social Responsibility: The Role of Dominant Ethical Thought

39 Pages Posted: 15 Jun 2018

Date Written: July 31, 2017

Abstract

In this paper, we aim to extend the nascent literature on national differences in CSR that has only examined a small number of countries. We use data from a relatively new and under-utilized source, namely, Bloomberg data on ESG performance spanning 187 countries. To extend beyond GDP as an explanation of variation between countries, we examine and find support for alternative measures to GDP (i.e. measures of well-being) such as happiness, freedom, and social support, and conceptually link these measures to specific ethical frameworks.

Keywords: corporate social responsibility, ethics, institutional theory, values, well-being

Suggested Citation

Darnell, Jamey and Darnell, Michelle and Gopalkrishnan, Shalini, Drivers of National Differences on Corporate Social Responsibility: The Role of Dominant Ethical Thought (July 31, 2017). Available at SSRN: https://ssrn.com/abstract=3176010 or http://dx.doi.org/10.2139/ssrn.3176010

Jamey Darnell (Contact Author)

Penn State University ( email )

452 Business Building
University Park, PA 16802
United States

Michelle Darnell

Penn State ( email )

University Park, PA 16802-3306
United States

Shalini Gopalkrishnan

Golden Gate University ( email )

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