ABSTRACT. This study explores corporate social
responsibility (CSR) by conducting a cross-cultural
analysis of communication of CSR activities in a total of
16 U.S. and European corporations. Drawing on previous
research contrasting two major approaches to CSR initiatives,
it was proposed that U.S. companies would tend
to communicate about and justify CSR using economic
or bottom-line terms and arguments whereas European
companies would rely more heavily on language or theories
of citizenship, corporate accountability, or moral
commitment. Results supported this expectation of difference,
with some modification. Specifically, results