Efeitos da Corrupção e da Cultura Nacional no Desempenho das Empresas em Responsabilidade Social Corporativa

Gabrielle Secchi Hohn; Sady Mazzioni; Larissa de Lima Trindade; Cristian Baú Dal Magro

doi:10.51341/cgg.v26i2.3029

Authors

Gabrielle Secchi Hohn Unochapecó https://orcid.org/0000-0003-4166-7103
Sady Mazzioni Universidade Comunitária da Região de Chapecó https://orcid.org/0000-0002-8976-6699
Larissa de Lima Trindade UFFS - Universidade Federal da Fronteira Sul https://orcid.org/0000-0002-9708-0363
Cristian Baú Dal Magro Universidade Comunitária da Região de Chapecó https://orcid.org/0000-0002-7609-5806

DOI:

https://doi.org/10.51341/cgg.v26i2.3029

Keywords:

National Culture, Cultural Dimensions, Corruption, Corporate social responsibility

Abstract

Objective: To evaluate the influence of corruption and national culture on companies' Corporate Social Responsibility
performance.

Method: Research with a quantitative emphasis, using multivariate regression with panel data and random effects. The
sample consisted of 2,123 companies listed in the 20 countries with the highest Gross Domestic Product from 2016 to 2020, totaling 5,269 observations.

Originality/Relevance: The study considers elements of the most economically developed countries' institutional environment when evaluating companies' responsible performance. To achieve success, managers of organizations
operating in different geographic regions must consider local culture as a preponderant factor in defining CSR strategies.

Results: In societies with cultural dimensions of lower power distance, aversion to uncertainty and a long-term orientation and greater individualism indulgence presented a greater performance in Corporate Social Responsibility. However, the country's level of corruption/transparency did not prove to be a preponderant factor for responsible corporate behavior.

Theoretical/Methodological contributions: Companies' responsible behavior practices are impacted by the different cultural dimensions of countries, affecting how managers govern companies. The study provides subsidies to deepen the analysis of companies' performance in CSR based on exogenous drivers of corruption and national culture.

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