国家文化作为利益相关者评价企业社会绩效的视角及其对企业声誉的影响

IF 3.8 4区 管理学 Q2 BUSINESS
Clara Pérez‐Cornejo, Esther de Quevedo‐Puente, J. Delgado‐García
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引用次数: 12

摘要

研究表明,企业社会绩效(CSP)是企业声誉的先决条件,作为影响利益相关者对企业未来行为的感知和期望的信号。然而,利益相关者的看法、期望和利益可能会受到外部因素的影响,例如国家文化,这影响了他们对公司在社会中扮演的角色的看法。利用制度理论和Hofstede的文化维度,我们分析了利益相关者的民族文化如何调节CSP与企业声誉之间的关系。对2010年至2016年国际样本的分析结果表明,低个人主义(即集体主义)、低男性化(即女性化)、低权力距离和低不确定性规避强化了CSP与企业声誉之间的正相关关系。凝胶分类:m14、l14
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The role of national culture as a lens for stakeholder evaluation of corporate social performance and its effect on corporate reputation
Studies have shown that corporate social performance (CSP) is an antecedent of corporate reputation, acting as a signal that affects stakeholders’ perceptions and expectations about a firm’s future behavior. However, the perceptions, expectations, and interests of stakeholders may be affected by external factors, such as national culture, which shapes their beliefs about what role companies play in society. Drawing on institutional theory and Hofstede’s cultural dimensions, we analyze how stakeholders’ national culture moderates the relationship between CSP and corporate reputation. The results of the analysis of an international sample for the period 2010 to 2016 show that low individualism (i.e., collectivism), low masculinity (i.e., femininity), low power distance, and low uncertainty avoidance intensify the positive relationship between CSP and corporate reputation. JEL CLASSIFICATION: M14, L14
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来源期刊
CiteScore
7.50
自引率
6.90%
发文量
14
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