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 reputation, acting as a signal affects stakeholders’ perceptions and expectations about firm’s future behavior. However, the perceptions, expectations, interests stakeholders may be affected by external factors, such national culture, which shapes their beliefs what role companies play in society. Drawing on institutional theory Hofstede’s cultural dimensions, we analyze how culture moderates relationship between CSP reputation. The results analysis international sample for period 2010 to 2016 show low individualism (i.e., collectivism), masculinity femininity), power distance, uncertainty avoidance intensify positive JEL CLASSIFICATION: M14, L14