Studies 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.,This 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.,The 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.,The 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.,Previous 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.

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研究文化因素与企业社会责任期望之间的关系

研究探索了文化之间对企业社会责任（CSR）的期望，但发现喜忧参半。与使用霍夫斯泰德（Hofstede）的国家总体得分相比，更细微的文化维度视图可以为研究文化影响提供更坚实的经验基础。基于两个文化维度和卡洛尔的企业社会责任四维度模型，本文的目的是检验个人主义/集体主义价值观与个人对不同责任类型（经济，法律，道德和慈善）的期望之间的关系长期价值观与个人对不同责任类型的期望以及对与这些价值观相关的企业社会责任的怀疑程度之间的关系。本研究调查了两个国家的小组参与者，选择韩国（集体主义和长期）和美国（个人主义和短期）是因为它们处于文化价值连续性的极端。在样本中测试了文化变量的多维方面，而不是使用国家分数作为文化的代理变量。数据是定量的，并使用了包括结构方程模型在内的各种统计检验进行分析。研究结果表明，水平集体主义和长期取向的规划维度与企业社会责任期望呈正相关，而长期取向的传统维度则呈负相关与企业社会责任期望相关。此外，纵向个人主义与对企业社会责任活动的怀疑正相关。个体集体主义的类型（水平和垂直）类型的差异以及长期取向的不同方面对结果产生影响，指出了探索维度细微差别的重要性以及对其进行测试的重要性以前的研究使用文化的代理变量来假设集体主义文化对企业社会责任的期望更高。在经验上支持个人层面上文化因素与企业社会责任期望之间关系的假设，