Title: Cultural Values, Social Norms, And Corporate Social Responsibility Reporting Practices
Authors: Annmarie Nkemejina OKOLI, Jacob Martins SIGAH, Ogheneovo Maureen ATIE, Nelson Iguemedere OFOMAJA, Samuel Ejiro UWHEJEVWE-TOGBOLO
Volume: 9
Issue: 11
Pages: 127-139
Publication Date: 2025/11/28
Abstract:
This study examines the effects of cultural values and social norms on corporate social responsibility (CSR) reporting. The study uses cross-national cultural metrics (especially dimensions proposed by Hofstede) and sociological theory (especially, collective conscience as introduced by Durkheim) to synthesize the available empirical evidence regarding the relationship between national culture and institutional pressure on the form and content of CSR disclosure adoption. The study notes that culture acts as a macro-determinant (national values and regulatory traditions) and meso-level influence (industry norms, professional communities) mediator of how firms decode the expectations of the stakeholders and use reporting standard like the Global Reporting Initiative (GRI). By citing the findings of cross-country research and country-specific literature (particularly of emerging markets like Nigeria), The study maintain that: (1) collectivist, high-power-distance and long-term oriented cultures would be more inclined to focus on community oriented CSR stories and philanthropic reporting; (2) individualistic and low uncertainty avoidance cultures would tend to pursue formal sustainability standards and quantitative performance measures; and (3) that culture interacts with the quality of governance, legal enforcement, and market pressures to influence the actual reporting practice and credibility. The study concludes that CSR reporting is a socio-cultural practice. It was recommended that The standards of CSR disclosure must be international and national in nature. Such regulators as the IFRS Foundation and GRI must incorporate elements of cultural adaptation in reporting systems.