Corporate Social Responsibility Expectations Research Articles

The spillover effects of positive and negative corporate social responsibility publicity: How and why the effect is lessened versus amplified

AbstractBuilt on the categorization theory and Herzberg's dual‐factor theory, this study consisted of two experiments to investigate how and when small brands were affected by the corporate social responsibility (CSR) performance of other brands in the same product category. This study specifically focused on the type of CSR publicity (positive vs. negative), brand fit (high vs. low), and other brands' leadership positions (high vs. low). The results of Study 1 (156 U.S. consumers) revealed that a leading brand's CSR activities can increase consumers' CSR expectations toward another big brand more than that toward a small brand, by setting up consumers' CSR expectation standards toward the industry as a whole. That is, the big brand's CSR performance was less likely to increase CSR expectations toward the small brand. Study 2 (244 U.S. consumers) confirmed that a brand's CSR activities positively influence its product attitude. In addition, the effect of a small brand's negative CSR publicity on its product attitude was mitigated by other brands' similar publicity. In contrast, other brands' publicity did not amplify the effect of a small brand's positive CSR publicity. These findings manifested small brands were conditionally influenced by other brands in the same category. This suggested that small brands should strategically allocate resources to fulfill CSR by determining their position relative to leading brands as well as to other players in the market.

Not all stakeholders are equal: Corporate social responsibility variability and corporate financial performance

AbstractThe advocates of “doing well by doing good” have advised firms to invest in corporate social responsibility (CSR), but firms may get lost on how to invest their limited resources in it since CSR is a complex concept involving many activities and different types of stakeholders. In this work, we draw upon the perspective of stakeholder saliency and the stakeholder resource‐based view (SRBV) to propose that stakeholders may have different levels of expectations for CSR and contribute to firm value creation differently. Therefore, firms using different CSR to treat different stakeholders (high CSR variability) will have better financial performance. We further propose that context, in particular media coverage and state ownership, moderates the relationship between CSR variability and firm performance, as stakeholders of highly visible firms and state‐owned enterprises (SOEs) may frown upon a discriminate treatment in CSR. Findings based on a sample of 3313 publicly listed firms and 15,324 firm‐year observations in China's stock markets during the 2010–2018 period provide good support for our predictions.

Intrinsic drivers of the reputation for CSR: a cognitive analysis of consumer expectations

PurposeThe appraisal of corporate reputation based on third-party corporate social responsibility (CSR) indices appears to have been institutionalized. The endorsement of such an approach by sustainability custodians and influencers undermines the uptake of the morality and legitimacy of CSR. This study takes a social realist perspective, which suggests that social phenomena such as CSR and corporate reputation are shaped by social structures and power relations. This study aims to contribute to a deeper understanding of the complex relationship between CSR and corporate reputation and understand ways in which the constructs are influenced by cognitive factors.Design/methodology/approachThis study surveyed 411 respondents across five shopping malls and analyzed the data using path analysis of the structural equation modeling (SEM) technique. The mall-intercept survey sought to critically assess expectations of CSR vis-à-vis evaluation of corporate reputation. Based on a case study of three Johannesburg Stock Exchange listed companies, CSR expectations were measured along the philanthropic, economic, ethical and legal dimensions, while evaluation of corporate reputation was based on product quality, financial performance and social responsibility. SEM path analysis was used to extrapolate the predictive outcomes of CSR on corporate reputation.FindingsReputation for product quality and social responsibility is underpinned by the fulfillment of ethical CSR expectations, while philanthropic gestures enhance the evaluation of financial performance. Legal CSR significantly influences the reputation for social responsibility and product quality. Fulfillment of economic CSR expectations influences the reputation for product quality. However, no relationship was established between economic performance and social responsibility. Involvement in economic, philanthropic and particularly, legal CSR, are not indicative of the reputation for financial performance. Conversely, companies’ involvement in economic CSR does not suggest a higher propensity for social responsibility.Research limitations/implicationsThe predictive outcomes of CSR expectations on corporate reputation can reveal situated understanding of actual perceptions of corporate behavior.Practical implicationsEthical business conduct is synonymously associated with social responsibility while espoused corporate philanthropy signals strong financial performance. The awareness of consumers’ cognitive evaluation of corporate reputation can offer a pathway to corporate communication professionals, policy makers and agencies to rethink and reposition CSR efforts.Social implicationsInsensitivity to taken-for-granted cultural prescriptions and reliance on market-based reputational rankings undermine mutually beneficial stakeholder relationships and the social license to operate.Originality/valueThis study brings to the fore, cognitively dominated indicators of consumers’ perceptions of the reputation for CSR, to foster nuanced and halo-removed approaches to social responsibility. The authors show for the first time how companies’ skewed focus on corporate philanthropic giving paradoxically signals a capitalistic notion of social responsibility and unethical business conduct. This study offers a halo-removed orientation to the appraisal of CSR and corporate reputation.

The reference-independence of CSR expectations for luxury firms.

Consumers actively look to and expect businesses to engage in charitable donation activities. While past research has demonstrated the strategic benefits that corporate social responsibility (CSR) affords to firms, little is known about the way consumers apply subjective (or objective) ethical standards for corporate donations. Our research focuses on the way expectation standards of CSR are applied to luxury (versus non-luxury) companies. Do consumers hold a belief that luxury firms are expected to donate more? Four experimental studies find robust and converging evidence that consumers do not hold luxury firms to a higher standard; instead, they take on the normative belief that companies are obligated to donate equal amounts. This reference-independence holds stable across different product categories (Studies 1a and 1b), perspectives (Study 2), and attempts to alter the belief (Study 3). However, individual differences do exist among consumers regarding the level of donation expected, particularly for materialists and spendthrifts. Specifically, moderation analyses reveal that materialists and spendthrifts (compared to non-materialists and tightwads) expect higher levels of corporate donations regardless of the type of firm (i.e., luxury vs. non-luxury). This research extends the discussion of subjective ethical beliefs in the context of luxury CSR.

The interaction of corporate social responsibility (CSR) materiality and explicit assessment on willingness to invest: perception of financial analysts

PurposeRecent research finds that the effect of corporate social responsibility (CSR) information, especially when CSR is not related to core business activities (immaterial CSR issues), on investment decisions will be eliminated when it is explicitly assessed. As CSR expectations from investors appear to be different across specific cultures and countries (Van der Laan Smith et al., 2010), we aim to investigate (1) the effect of CSR materiality on investors' willingness to invest and (2) how the explicit assessment of CSR information moderates the effect of explicit assessment and CSR materiality on investment judgment by professional investors in Thailand.Design/methodology/approachA 2 × 2 between-subject experiment was conducted based on 136 professional investors.FindingsOverall, the results suggest that an investor's willingness to invest is greater when CSR is material than when CSR is immaterial. In addition, the assessment of willingness to invest in a firm's stock is not affected by the presence or absence of explicit assessment of the material CSR. However, the results suggest that when CSR issues are immaterial, explicit assessment significantly removes the effect of CSR performance on the investor's investment judgment. Consistent with the findings from Guiral et al. (2019), professional investors seem to process CSR information in a similar way as nonprofessional investors.Practical implicationsThe findings suggest that material CSR information has a significant impact on the investment decisions of professional investors. This is consistent with the materiality guidance provided by the Sustainability Accounting Standard Board (SASB) as helpful in improving the value of CSR information for investors. These results should be of interest to both business people and regulators because, despite differences in the cultural and audit environment, the results confirm that professional investors in Thailand use CSR information in an experimental setting, thereby providing some evidence of value creation from CSR activities and nonfinancial disclosures.Originality/valueWhile recent experimental research has primarily examined how nonprofessional investors evaluate CSR information in Western countries, this study extends the literature by focusing on professional investors in emerging capital markets and how they use CSR information in their investment decisions (Coram et al., 2009). The study also addresses the call for research on differences in CSR reporting and practices in different cultures and countries (Van der Laan Smith et al., 2010; Coram et al., 2009) to provide insights into how professional investors in Thailand use CSR information to formulate investment judgments.

The effect of institutional CSR on brand advocacy during COVID-19: the moderated mediation effect of CSR expectancy and value-driven motivation

PurposeThis research aims to understand consumer responses to corporate social responsibility (CSR) during an unprecedented public health crisis. Specifically, two studies were conducted to investigate how companies’ different CSR initiatives in the early stage of COVID-19 would influence consumers’ advocacy intention according to their focus (i.e. targets of institutional CSR). The first study examined the moderating role of individuals’ CSR expectancy on the effects of companies’ CSR initiatives on consumers’ brand advocacy intention. The second study further extends the findings of Study 1 by examining the mediating role of perceived brand motive.Design/methodology/approachTwo between-subject online experiments were conducted to explore the impact of three types of institutional CSR initiatives (i.e. community, employee and consumer-centered CSRs) on brand advocacy. Study 1 (N = 380) examined the moderating role of CSR expectancy in influencing consumer responses to institutional CSR initiatives. Study 2 (N = 384) explored the underlying mechanism through examining the mediating role of a company’s value-driven motivation in the process.FindingsStudy 1 indicated that institutional CSR, regardless of type, was more effective in generating a more significant brand advocacy intention than a promotional message, measured as a baseline. The impact of different kinds of institutional CSR on consumers’ brand advocacy intentions was significantly moderated by their CSR-related expectations. Specifically, individuals with moderate to high CSR expectancy showed higher brand advocacy intentions in both consumer- and employee-centered CSR initiatives than the promotional message. In comparison, those with low CSR expectancy only showed higher brand advocacy intentions in the community-centered CSR initiative. In addition, as individuals’ CSR expectations rose, the mediation effect of the perceived value-driven motivation became stronger.Research limitations/implicationsThe current study includes guiding principles to help companies effectively respond to COVID-19 as corporate citizens by demonstrating the importance of individuals’ CSR expectancy across three CSR initiatives. This study used real-life examples of how leading companies were stepping up CSR efforts and suggested an approach that aligns CSR behaviors with the urgent and fundamental human needs of COVID-19.Originality/valueIn line with the CSR goal of maximizing benefits for stakeholders, this study’s findings signal that situational changes determine CSR expectations and that companies must be highly susceptible to the changes in consumers’ expectations of CSR and their appraisal process of CSR motives to maximize its CSR value.

Exploring differences of corporate social responsibility perceptions and expectations between eastern and western countries: Emerging patterns and managerial implications

Cross-cultural differences and their effects on Corporate Social Responsibility (CSR) perceptions and expectations may be a source of risks and opportunities for managers of multinational or international companies. Moving from this assumption, this paper focuses on the relatively underdeveloped topic of CSR in Eastern European, post- Communist countries, with the aim to compare how CSR is perceived and affect consumers’ behaviours in Albania (EU candidate only in March 2020) compared to Germany and Italy. Through an empirical study of CSR perceptions of Albanian master degree students in comparison with their German and Italian colleagues, we found, first, that Albanian students share with their Western counterparts a perception of firm duties encompassing the economic, legal, environmental, and voluntariness dimensions; second, that for Albanian students a firm behaves in a socially responsible manner to the extent it acts responsibly toward the environment and achieves economic success; third, that they have stronger expectations in terms of CSR and more positive attitudes toward responsible buying than Western European students. Overall, our study suggests that cultural differences affect CSR perceptions and expectations, which, in turn, influence the purchasing behaviours. Thus, from a cross-cultural management perspective, managers need to be aware of these differences, assess their potential impact on stakeholders’ behaviours and attitudes toward a firm, identify risks and opportunities, and finally decide their strategic responses.

Stakeholder influence, government power, and new opportunities for Chinese Internet companies: A multilevel network analysis of cross-sector networks

In recent decades, Chinese Internet companies have experienced exponential growth. As the Internet industry increasingly commends tremendous financial resources, they also face growing stakeholder expectations for corporate social responsibility (CSR) actions. One way through which Chinese Internet companies conduct CSR is by building cross-sectoral collaborations with nonprofit and nongovernmental organizations (NGOs) and governmental agencies. Aiming to understand Internet companies’ strategic relationship building on CSR issues, the researchers drew from stakeholder influence theory and research on a network approach to stakeholder influence, and applied multilevel network analysis to model three networks related to Chinese Internet companies’ CSR collaborations. Specifically, we found that power and urgency are significant predictors of the structure of Internet companies’ cross-sector CSR alliance network. Organizations affiliated or endorsed by the central Chinese government are the most desirable CSR stakeholders. Additionally, the study also revealed that for Internet companies, devoting their attention to Internet-related social issues could increase their desirability as strategic stakeholders from other sectors and among Internet companies.

The impact of corporate social responsibility expectations on purchase intention of social enterprise products

PurposeWith the rapid increase in corporate social responsibility (CSR) practices in many firms and the development of social enterprises (SE), questions regarding the ways in which CSR affects consumers’ attitudes and behaviours have become crucial. This study aims to investigate how consumers’ CSR expectations and knowledge relate to their attitudes and purchase intentions regarding SE products.Design/methodology/approachThis study investigates how consumer expectations of CSR and their own social responsibility affects purchase intention of SE products. The hypotheses are tested on a sample of 397 individuals recruited through snowball sampling online. The research hypotheses are tested by structural equation modelling. Most of the hypotheses are supported by the data analysis.FindingsThe results show that consumers’ CSR expectations, subjective knowledge and consumer’s perceived social responsibility (CPSR) have positive effects on their attitudes and purchase intentions concerning SE products. The results contribute to the literature on marketing of SE products and demonstrate that consumer CSR expectation and their CPSR are important antecedents of intention to purchase SE products.Originality/valueThere is limited empirical study on the purchase intention of SE products. The findings provide the empirical evidence that individual-level antecedents, including consumer’s CSR expectations, perceived social responsibility and subjective knowledge, have a significant relationship to their intentions to SE products. This study also supports the view that the general rise in CSR expectations and CPSR creates a favourable context for the marketing of SE products.

The role of business ethics and corporate social responsibility on brand attitude among consumers in Pakistan

The purpose of the study was to examine the impact of business ethics (BE) and corporate social responsibility (CSR) on brand attitude among consumers in Pakistan. The data was collected from 423 respondents and was analysed through SEM approach using SmartPLS. The findings of the study indicate that BE and CSR play an important role in developing brand attitude among consumers of Pakistan. BE and CSR expectations are positively and significantly associated with response to BE and CSR behaviour whenever the company's behaviour is positive. Consumers showed negative attitude when the behaviour of the company is found to be negative. Personal moral philosophies (idealism) moderate the relationship between response to CSR behaviour and brand attitude in scenarios where company's CSR behaviour is positive. The study is among the pioneering studies in Pakistan that has empirically examined both BE and CSR.

Consumer Response to Corporate Hypocrisy From the Perspective of Expectation Confirmation Theory

Based on the concept of hypocrisy perception, this paper studies and discusses consumers’ response to corporate social responsibility (CSR) hypocrisy perception, discusses the formation of consumers’ hypocrisy perception from the perspective of consumers’ expectation of CSR, and originally reveals the psychological and behavioral mechanisms of the generation of negative emotions and their role in consumer response. The results are as follows: (1) consumers’ CSR expectations and CSR perceived performance have a significant impact on their perception of hypocrisy; (2) consumers’ perception of hypocrisy has a significant impact on their negative emotions; (3) consumers’ negative emotions can have a significant impact on their attitudes and negative behaviors. The research results show that consumers’ expectations of CSR activities can affect consumers’ attitudes and behaviors, among which consumers’ perceived CSR performance, perceived hypocrisy, and negative emotions play an important role. In the implementation of CSR activities, enterprises should avoid making consumers have excessive expectations and appease their negative emotions, so as to improve the implementation effect of CSR activities.

An implicit-explicit examination of differences in CSR practices between the USA and Europe

PurposeThe purpose of this study is to validate the Matten and Moon (2008) implicit-explicit corporate social responsibility (CSR) model by examining whether the respective differences in CSR practices between Europe and the USA reflect their respective societal expectations.Design/methodology/approachThe principal component analysis is used to develop an innovative societal expectations index (SEI). This study tests the relationship between SEI and CSR through panel data and t-tests.FindingsThe empirical findings show a significant association between the SEI and all forms of CSR, which provides empirical support for Matten’s and Moon’s implicit-explicit framework.Originality/valueThis study is the first to develop an SEI to validate the Matten and Moon (2008) model that predicts implicit countries would adopt and conform to broader societal expectations for CSR, and therefore be more likely to embrace CSR activities than their counterparts in explicit countries.

Doing Well by Doing Good: A Study of Corporate Social Responsibility Among Nonprofit Hospitals

Research on corporate social responsibility (CSR) offers mixed findings about the impact of CSR on organizational outcomes and the value of CSR fit with the organization’s core mission. As such, the CSR of nonprofit hospitals offers a valuable opportunity to study CSR fit as these organizations combine a social mission with business- related strategic objectives. The current research presents a theory- driven model of how customer expectations-based dimensions of CSR affect satisfaction. Our demand-based approach (e.g., customer expectations for CSR) advances prior work that has typically focused on supply-side dimensions of CSR (e.g., philanthropic vs. strategic). We address gaps in the CSR literature by: (i) studying CSR within a nonprofit context (over 1,500 nonprofit hospitals in the US) rather than for-profit context, (ii) using actual organizational spending on CSR dimensions rather than self-reported perceptions of CSR, and (iii) utilizing longitudinal data (2009 – 2014) rather than cross- sectional data. Results find that CSR fit alone does not explain organizational outcomes, but rather does so only when CSR goes above and beyond customer expectations. The study also raises an important consideration that how patients rate the quality of their hospital care is influenced by their pre-experience attitudes toward the hospital.

Gods Put All Things in Feet? The Duality in Religious Diversity and CSR Disclosure

How does religious diversity in host countries affect the corporate social responsibility (CSR) decoupling between CSR reporting adoption (i.e., the likelihood of issuing CSR reporting) and CSR implementation (i.e., the quality of CSR reporting) of emerging market multinationals (EMMs)? Despite extensive interest in how internationalization affects CSR reporting decoupling, the relationship between religious diversity in host countries and EMMs’ CSR reporting remains largely unexplored. In this study, religious diversity is thought to involve a broad range of CSR expectations that facilitate CSR reporting, but also mix inconsistent standards and expectations that they can’t implement simultaneously. Specifically, we argue that when experienced heightened conflicting religious tension within host countries, EMMs tends to symbolically adopt CSR reporting, but less likely to substantively implement CSR reporting with high quality—a form of CSR “decoupling” that we identify as a convenient arrangement between firms and stakeholders. Furthermore, we argue that internationalization can amplify such dual impacts of religious diversity on the adoption and implementation of CSR reporting, because internationalization enhance the salience of global stakeholders. Empirical testing of the CSR reporting of 619 publicly listed Chinese EMMs in the 2008-2013 period generally provides support for these ideas.

Corporate social responsibility of U.S.‐listed firms headquartered in tax havens

AbstractResearch SummaryUsing 138 firm‐year observations for 46 U.S.‐listed firms headquartered in tax havens from 2004 to 2013, this study employs a matched‐sample design and documents that the level of corporate social responsibility (CSR) engagement is relatively lower for firms with tax haven headquarters (HQ) than for those with U.S. HQ. This result is robust to the use of firm philanthropy as a measure of CSR engagement and holds true in an environment with high CSR expectations from U.S. communities. In an alternative setting of HQ relocations within the United States, we use a difference‐in‐differences methodology and find that when firms move their HQ to states with lower corporate income taxes, they decrease the level of CSR engagement. Overall findings are consistent with corporate culture theory.Managerial SummaryThis article examines CSR engagement of U.S.‐listed firms headquartered in tax havens. Using data from 2004 to 2013, we find that firms with tax haven HQ exhibit a relatively lower level of CSR engagement than otherwise similar firms headquartered in the United States. In the same vein, tax‐haven‐headquartered firms tend to give less to charity, even when they face high CSR expectations from U.S. communities. In an alternative setting of HQ relocations within the United States, we document that the level of corporate social engagement is more likely to drop for firms that move their HQ to lower‐tax regions. We interpret our findings as evidence of corporate culture affecting both the tax avoidance and CSR activities of firms headquartered in tax havens.

Communities’ Perception and Expectations of CSR: Implication for Corporate-Community Relations

Corporate social responsibility (CSR) has over time been a subject of cumulative interest among academics and business practitioners. This paper contributes to the discourse on CSR in the context of the Nigerian oil industry with regard to corporate-community relations. It specifically constitutes an assessment of CSR initiatives by multinational corporations (MNC) operating in the Niger Delta region and their impact on the traditional livelihoods of local communities. This study examines community perceptions, expectations and seeks to interpret the relationship between the host communities and the MNCs. This paper adopts a qualitative methodological approach, it provides empirical data through the use of twenty-eight semi-structured interviews and three focus groups. This is significant given that most of the research conducted into CSR in this region have been limited to descriptive and extensive theoretical explanations. Findings from the research suggest that the relationship between the host communities and the MNCs is a very complex one. The host communities perceive the MNCs as being unfair, insensitive to the plights, neglecting their responsibilities towards them and not meeting their expectations. It therefore concludes that the negative impacts of oil extractive activities on the local communities have triggered conflict and constant dissatisfaction with the MNC. Their expectation is that of mutual positive benefit. Keywords: Corporate Social Responsibility, Niger Delta, Multinational corporation, host communities DOI: 10.7176/EJBM/12-18-03 Publication date: June 30th 2020

CONSUMER ATTITUDES AND BEHAVIOURAL INTENTIONS TOWARDS CORPORATE SOCIAL RESPONSIBILITY: EVIDENCE FROM THE AIRLINE INDUSTRY

This paper explores consumers’ attitudes and behavioural intentions towards corporate social responsibility (CSR) practices in the airline industry by examining the role of consumers’ perceived values and expectations towards CSR initiatives in the airline industry. Data pertaining to customers in the airline industry is used to determine the role of consumer values and expectations in relation to the attitudes and behavioural intentions towards CSR initiatives. According to results, consumer perceptions of value dimensions and CSR expectations have a significant positive effect on customer attitudes when purchasing services in the airline industry. Results also indicate that customer attitudes have a significant positive relationship with consumers’ purchase intentions in the airline industry. The paper discusses implications for managers and adds to the understanding of CSR initiatives and how they can increase companies’ value proposition.

Good neighbor or good employer?

PurposeThis study aims to test Mattingly and Berman’s (2006) taxonomy of social actions and develops divergent expectations for corporate social responsibility (CSR) dimensions directed toward institutional and technical stakeholders, with an aim to determine when CSR directed to different stakeholders is most likely to improve corporate reputation.Design/methodology/approachA longitudinal sample of 285 major US corporations was used to quantitatively test the hypotheses. Data was sourced from KLD, Osiris and Fortune MAC.FindingsStrengths in CSR and actions directed toward technical stakeholders influence corporate reputation in a more profound way, when compared to those directed toward institutional stakeholders. Contrary to the authors’ prediction, institutional concerns do not demonstrate a significant growth or reduction over the five-year period.Research limitations/implicationsThis study provides a longitudinal test of Mattingly and Berman’s (2006) taxonomy of CSR actions and makes an important methodological contribution by operationalizing CSR not as a continuum from strengths to concerns, rather as two distinct constructs.Practical implicationsManagement practice can benefit from a more fine-grained approach to stakeholder expectations and reputation outcomes. The results of this study leverage relevant stakeholder impact while allowing firms to appreciate the change in CSR actions and to measure it accordingly, such that the undesirable status quo that leads to potential loss in reputation growth can be avoided.Social implicationsAs organizations explore ways to effectively engage stakeholders for mutual benefit, this research shows how firms can have a positive impact.Originality/valueThis study tests and extends theory through an integrated lens, built on the stakeholder and resource dependence theories, while directing management attention to the broader reputational outcomes of targeted CSR initiatives. It provides justification for CSR investments over time.

Corporate social responsibility and business ethics: conceptualization, scale development and validation

PurposeThe purpose of this paper is to theoretically develop and empirically validate separate scales that represent a consumer’s expectations of business ethics (BE) and corporate social responsibility (CSR).Design/methodology/approachA literature review and qualitative research were conducted to generate items for the scales. Initial item reduction was performed qualitatively based on a panel of experts. A follow-up quantitative assessment using an exploratory factor analysis further reduced the items. The scales were then validated using confirmatory composite analysis with partial least squares-structural equation modeling.FindingsSeparate scales representing consumers’ expectations of BE and CSR behaviors were developed. The scales exhibited reliability, convergent validity, discriminant validity and external validity.Practical implicationsThe separation of these scales into two components will facilitate more precise examination of consumer perceptions of these two components of product and brand images, and how they may impact brand attitudes and brand trust.Originality/valueThis is the first effort to develop separate scales for consumer expectations of ethics and CSR, and assess their impact on brand outcomes.

Examining relationships among cultural factors and expectations of CSR

PurposeStudies have explored expectations of corporate social responsibility (CSR) among cultures, but findings are mixed. A more nuanced view of cultural dimensions rather than using Hofstede’s aggregate country scores can offer a stronger empirical foundation for studying the effects of culture. Based on two cultural dimensions and Carroll’s four-dimensional model of CSR, the purpose of this paper is to test the relationship between individualistic/collectivistic values and individuals’ expectations of different types of responsibilities (economic, legal, ethical and philanthropic), the relationship between long-term values and individuals’ expectations of different types of responsibilities and the degree of skepticism about CSR related to these values.Design/methodology/approachThis study surveyed panel participants in two countries, South Korea (collectivistic and long term) and the USA (individualistic and short term), chosen because they are at extreme ends of the cultural values continuum. Multi-dimensional aspects of the cultural variables were tested in the samples rather than using national scores as proxy variables for culture. Data were quantitative and various statistical tests including structural equation modeling were used for analysis.FindingsThe findings show that horizontal collectivism and the planning dimension of long-term orientation are positively associated with CSR expectations, whereas the tradition dimension of long-term orientation is negatively associated with CSR expectations. In addition, vertical individualism is positively associated with skepticism toward CSR activities.Research limitations/implicationsThe differences in types of individual-collectivism (horizontal and vertical) as well as the different aspects of long-term orientation had an effect on the results, pointing to the importance of exploring the nuances of the dimensions as well as the importance of testing them within the sample rather than using aggregated national scores.Originality/valuePrevious studies that used a proxy variable for culture assumed that collectivistic cultures have higher expectations for CSR. While empirically supporting the assumption of the relationship between cultural factors and CSR expectations at the individual level, the study found that people who view themselves as autonomous within a group but accept inequality within the group (vertical individualism) are more likely to be skeptical of CSR activities and suggests that skepticism about CSR may be more closely related to individual viewpoints or to particular contexts or particular corporations rather than to cultural factors, which has implications for international corporate communication.