Shaping Corporate Social Responsibility in the Conditions of Cultural Differences Between the Cooperating Institutions

Corporate social responsibility (CSR) is not only a philosophy of acting for many companies, but a basic strategy for building a competitive advantage. Unfortunately, in the conditions when as a result of globalization the bonds of international cooperation are becoming stronger and stronger, it is increasingly difficult to shape. The factor of significant influence here is the partners’ cultural diversity. Understanding the foundations of this diversity provides an opportunity to make more conscious decisions concerning the choice of partners and forms of cooperation. It also facilitates project-making and implementing CSR tools. The key issue here is the identification and evaluation of pro-social features of the partners’ culture. Choosing the partners from the culture suitable for implementing CSR allows to maximize its benefits. The aim of this paper is to demonstrate the influence of national and organizational culture on the way of shaping CSR. In order to study the issue, the foundations of the topic, the nature of national and organizational culture, have been characterized. In addition, the underlying cultural differences and basic problems of shaping CSR have been signalled. The empirical demonstration of the issue are the results of CSR research in selected companies from different EU countries, but belonging to the same capital groups.