As such, how firms ultimately conceptualize and implement CSR may vary widely. For example, Maignan (2001)
found geographical distinctions in how companies choose to engage in CSR. Specifically, Maignan found that French and German consumers appear more willing to actively support responsible businesses than their U.S. counterparts. While U.S.
consumers value highly corporate economic responsibilities, French and German consumers are most concerned about businesses conforming to legal and ethical standards.