Drivers of National Differences on Corporate Social Responsibility: The Role of Dominant Ethical Thought
Jamey A. Darnell, Michelle R. Darnell, Shalini S. Gopalkrishnan

Abstract
In this paper we aim to extend the nascent literature on national differences in CSR that has only examined a small number of countries. We use data from a relatively new and under-utilized source, namely, Bloomberg data on ESG performance spanning 187 countries. To extend beyond GDP as an explanation of variation between countries, we examine and find support for alternative measures to GDP (i.e. measures of well-being) such as happiness, freedom, and social support, and conceptually link these measures to specific ethical frameworks. We find evidence for what we call dominant ethical thought as an antecedent to CSR.

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