国际经济与管理科学杂志

International Comparisons of Corporate Social Responsibility

Abstract

Pimentel LV, Branca AS and Catalão-Lopes M

Competition among firms has led to a broader view of the business' role in society, going beyond mere economic and legal factors and including also social aspects. Consumers value more the social and environmental performance of companies. However, Corporate Social Responsibility (CSR) practices are not receiving equal attention in all countries nor they are embodied the same way. In this context it becomes interesting to evaluate in which countries CSR culture is more ingrained and consolidated. In this paper a score is computed enabling to characterize CSR in different countries. The results show that, among the selected economies (USA, France, Norway and Italy), Norway presents the highest CSR figure and USA the lowest. Countries with the highest CSR values seem to present the least social inequalities. Overall the study is a step forward for understanding how CSR practices are being incorporated and developed in different countries, as they create value for both the companies and the societies.