Résumés
Résumé
Le comportement socialement responsable (SR) d’une entreprise est conditionné par le contexte institutionnel du pays, qui résulte de la culture nationale et se reflète partiellement dans le système légal. Notre étude est menée sur 23 pays et confronte notes sociales de l’agence Vigeo Eiris avec mesures du comportement culturel de Hofstede. Les entreprises des pays individualistes et féminins sont plus soucieuses de leurs parties prenantes directes non financières; celles des pays à grande distance hiérarchique et fort contrôle de l’incertitude se préoccupent davantage de leur engagement sociétal; les pays tolérants face à l’incertitude exigent une bonne gouvernance financière.
Mots-clés :
- responsabilité sociale des entreprises,
- culture nationale,
- notes sociales,
- dimensions culturelles,
- parties prenantes
Abstract
The country institutional context, depending on national culture and partially reflected in the legal system, determines firm’s socially responsible behavior towards each stakeholders group. Our study is carried on the firms belonging to 23 countries and confronts the Vigeo-Eiris social ratings with the cultural behavior measures of Hofstede. Firms in individualistic and feminine countries show a higher sensitivity towards their direct non-financial stakeholders. Firms belonging to countries with a large power distance and a strong uncertainty avoidance take more care about their community involvement. Finally, countries which are more tolerant towards uncertainty require, above all, a good financial governance.
Keywords:
- firm social responsibility,
- national culture,
- social ratings,
- cultural dimensions,
- stakeholders
Resumen
El comportamiento socialmente responsable (SR) de una empresa hacia sus partes interesadas está condicionado por el contexto institucional del país. Este comportamiento es el resultado de la cultura nacional y se refleja parcialmente en su sistema legal. Nuestro estudio se centra en empresas de 23 países y confronta los ratios obtenidos por la agencia Vigeo Eiris con las medidas del comportamiento cultural de Hofstede. Las empresas de los países individualistas feministas expresan una sensibilidad más importante hacia sus partes interesadas directas no financieras; las empresas de los países con grandes diferencias jerárquicas e importante control de la incertidumbre se preocupan más por su compromiso social. Por último, los países más tolerantes con la incertidumbre exigen sobre todo una buena gestión pública financiera.
Palabras clave:
- responsabilidad social de las empresas,
- cultura nacional,
- notas sociales,
- dimensiones culturales,
- partes interesadas
Parties annexes
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