We report our findings on cross-societal variations in values concerning Corporate Social Responsibility (CSR) held by senior executives from five economies. We find that executives in all five economies are concerned with the roles of their firms in society, with those in Japan most so and those in Hong Kong least so. However, executives in each context have different conceptualizations of how firms contribute to society. The data suggest variation along three dimensions: implicit versus explicit CSR, stakeholder-oriented versus production-oriented CSR within implicit CSR and different main stakeholders within stakeholder-oriented CSR. We discuss the implications of these findings for future research on CSR and for comparative business systems.

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