Antecedents of Company Attitude to Corporate Social Responsibility in the International Environment

Research on corporate social responsibility (CSR) has traditionally focused on companies in the developed world. As the pace of internationalization increases, the need for scholars to study CSR in an international context is on the rise. This paper contributes to the discourse on CSR across borders by developing a framework of antecedents of company attitude to CSR at both the societal level and the firm level. Using a stakeholder perspective, we argue that company attitude to CSR varies across national borders according to the salience of variables. Testable propositions are offered for future research