Resumen

ALMEIDA, Filipe  y  SOBRAL, Filipe. The influence of cultural values on Corporate Social Responsibility: an empirical study of Brazilian managers’attitudes. Rev. Portuguesa e Brasileira de Gestão [online]. 2007, vol.6, n.3, pp.51-61. ISSN 1645-4464.

Corporate behavior is largely based on top managers’ individual decisions, which can only be fully understood through comprehensive analysis of the underlying factors that influence and shape human judgment.The managers’ personal system of values and beliefs can play a decisive role in corporate issues that address the relation between business and society. This study intends to assess how the attitude of top managers towards Corporate Social Responsibility (CSR) is influenced by their cultural values. A field study with 158 Brazilian managers revealed a significant relationship between managerial concern for community and masculine personal values. Results also showed that more conservative managers tend to resist developing a sustained relationship with society, beyond the corporation core business. A scale for assessment of attitudes towards CSR was tested and main results were discussed.

Palabras clave : Social Responsibility; Culture; Values.

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