Reflections on Corporate Social Responsibility in Differing Institutional Systems: How Chinese, German, and US Corporations Address Stakeholder Interests
Only few studies so far have dealt with a comparison of different institutional systems and the consequences for firm behavior regarding the handling of CSR issues. Moreover, even fewer studies have incorporated China, one of the most important markets nowadays, in their analyses. Therefore, by referring to institutional theory, this paper analyzes whether different cultural, economic, and institutional conditions in Western and Eastern countries differently frame the perception and care for CSR and environmental issues by firms. An analysis based on the public web sites of corporations originating from the U.S., Germany, and China remains ambiguous, but offers important insights that go beyond pure hypotheses testing.
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