The Communication of Corporate Social Responsibility: United States and European Union Multinational Corporations |
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Authors: | Laura P Hartman Robert S Rubin K Kathy Dhanda |
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Institution: | (1) Department of Management, DePaul University, 1 E. Jackson Blvd., Ste. 7000, Chicago, IL, 60604, U.S.A. |
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Abstract: | This study explores corporate social responsibility (CSR) by conducting a cross-cultural analysis of communication of CSR
activities in a total of 16 U.S. and European corporations. Drawing on previous research contrasting two major approaches
to CSR initiatives, it was proposed that U.S. companies would tend to communicate about and justify CSR using economic or
bottom-line terms and arguments whereas European companies would rely more heavily on language or theories of citizenship,
corporate accountability, or moral commitment. Results supported this expectation of difference, with some modification. Specifically,
results indicated that EU companies do not value sustainability to the exclusion of financial elements, but instead project
sustainability commitments in addition to financial commitments. Further, U.S.-based companies focused more heavily on financial
justifications whereas EU-based companies incorporated both financial and sustainability elements in justifying their CSR activities. In addition, wide variance was found in both the
prevalence and use of specific CSR-related terminology. Cross-cultural distinctions in this use create implications with regard
to measurability and evidence of both strategic and bottom-line impact. Directions for further research are discussed.
Laura P. Hartman is a Professor of Business Ethics and Legal Studies in the Management Department in the College of Commerce
at DePaul University, as Associate Vice President for Academic Affairs of the University and as Research Director of DePaul’s
Institute for Business and Professional Ethics. She is also an invited professor at INSEAD (France), HEC (France), the University
of Melbourne, the Université Paul Cezanne Aix Marseille III and the Grenoble Graduate School of Business. She has been published
in, among other journals, Business Ethics Quarterly, Business & Society Review, Business Ethics: A European Review, and the
Journal of Business Ethics.
Robert S. Rubin is an Assistant Professor in the Management Department at DePaul University’s Kellstadt Graduate School of
Business. He received his PhD in organizational psychology from Saint Louis University. His current research interests include
transformational leadership, leader cynicism, social and emotional individual differences, and management education and development.
K. Kathy Dhanda is an Associate Professor at the Department of Management at DePaul University. Her areas of research include
sustainable supply chains, environmental networks, marketable permit modeling, sustainable management, and public policy. |
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Keywords: | corporate social responsibility corporate communications transnational comparative analysis social reporting |
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