Temporal Orientation and Corporate Social Responsibility: Global Evidence

There has been a growing emphasis on the importance of long-term perspective in academia and practice. Yet understanding interdependency those factors – temporal preferences embedded organizations societal values as well influence orientation investors remains limited. We theorize whether how firm's corporate social responsibility (CSR) is affected by orientation, its time horizon, investors' horizon. Using global sample, we confirm that CSR activity higher when country culture, firm long-time controlling institutional investor investment also find national culture's heightens effect horizon CSR. Further, our results show effects are more pronounced environmental than