Recontextualising the determinants of external CSR in the services industry: A cross-cultural study

Although the relationship between institutional pressures and corporate social responsibility (CSR) has been well studied, its underlying mechanisms boundary conditions are not understood. To remedy these gaps, we draw on theory literature organisational sensemaking, stakeholder salience resource-based view of firm. We test our conceptual model using survey data from 442 managers hospitality tourism enterprises based in Egypt United Kingdom. SEM-based results show that both issue discretionary slack mediate link external CSR. National culture moderates effects Multi-group analyses reveal noticeable differences Egyptian British regarding their interpretations CSR issues environment. This study contributes to emerging micro-institutional stream cross-cultural research, providing important insights for managers, policymakers researchers.