EMRAH KOPARAN, TÜLAY İLHAN NAS, TARHAN OKAN

Ulusal Kültürün Kurumsal Sosyal Sorumluluk Uygulamaları Üzerindeki Etkisi: Gelişmiş ve Gelişmekte Olan Ulkeler Uzerine Bir Araştırma

Ulusal Kültürün Kurumsal Sosyal Sorumluluk Uygulamaları Üzerindeki Etkisi: Gelişmiş ve Gelişmekte Olan Ülkeler Üzerine Bir AraştırmaBu çalışmada ulusal kültürün kurumsal sosyal sorumluluk (KSS) uygulamaları üzerindeki etkisi gelişmiş ve gelişmekte olan ülkelerin kurumsal sosyal sorumluluk uygulamalarının karşılaştırılması yapılarak açıklanmaya çalışılmaktadır. Bu bağlamda, çalışmada ulusal kültürün kurumsal sosyal sorumluluk uygulamaları üzerindeki etkisi firma düzeyinde test edilmektedir. Araştırma kapsamında 36 ülkenin her birinin en büyük 50 işletmesi gözönüne alınarak bu işletmeler içerisinden KSS uygulamaları hakkındaki bilgileri elde edilen toplam 1306 işletmeye ait veri seti oluşturulmuştur. Çalışma kültürel kuram temeline dayandırılmaktadır. Bu bakış açısından hareketle yapılan analizlerde ulusal kültürün değerler ve uygulamalar boyutlarının kurumsal sosyal sorumluluk uygulamaları üzerindeki etkisi ayrı ayrı incelenmeye çalışılmaktadır. Analiz bulguları sonucu, ulusal kültür değişkenlerinin kurumsal sosyal sorumluluk uygulamaları üzerinde toplumsal toplulukçuluk, performansa yönelik olma, atılganlık ve cinsiyetler arası eşitlik gibi çeşitli boyutlarda etkiye sahip olduğunu göstermiş ve bu etkinin ulusal kültürün değerler ve uygulamalar boyutlarında değiştiği ve aynı zamanda gelişmiş ve gelişmekte olan ülkelerde ilişkilerin farklı ortaya çıktığı tespit edilmiştir.

The Effect of National Culture On Corporate Social Responsibility Applications: Research on the Developed and Developing Countries

The Effect of National Culture On Corporate Social Responsibility Applications: A Research on the Developed and Developing CountriesThe aim of this study is to examine to explain the effects of national culture on corporate social responsibility (CSR) applications by comparing and contrasting the social responsibility practices of developing and developed countries. In this context, this study tested the effects of national culture on corporate social responsibility (CSR) applications by means of corporates. Within the scope of the study a dataset which belonged to 1306 corporates was generated by taking the information on corporate social responsibility (CSR) applications of the biggest 50 corporates of 36 countries into consideration. The study was based on cultural theory. With reference to this point of view, in the analyses, the effect of values and practices on CSR applications was examined separetly. The findings of analyses revealed that national culture variables have an effect on various aspects such as institutional collectivism, assertiveness, performance orientation and this effect varied by values and practices aspects of national culture and accordingly, it was found out that the relations arised differently in developing and developed countries.

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