Open access peer-reviewed chapter

Statistical Verification of Management Culture and Corporate Social Responsibility Correlation

Written By

Pranas Žukauskas, Jolita Vveinhardt and Regina Andriukaitienė

Submitted: 17 August 2017 Reviewed: 21 August 2017 Published: 18 April 2018

DOI: 10.5772/intechopen.70638

From the Monograph

Management Culture and Corporate Social Responsibility

Authored by Pranas ?ukauskas, Jolita Vveinhardt and Regina Andriukaitien?

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Abstract

The links of management culture and corporate social responsibility in this part are verified and substantiated by statistical calculations. The connections were verified according to such categories as the culture of managerial staff, the culture of organisation of the management processes, the management culture of working conditions, the culture of documentation system, the behaviour of a socially responsible organisation and the behaviour of a socially responsible employee. The results of the research showed the different strength of the relationships of the management culture and corporate social responsibility, which may be significant when organising the changes in the management culture, oriented to the implementation of corporate social responsibility.

Keywords

  • managers
  • processes
  • working conditions
  • socially responsible company
  • socially responsible employee

1. Introduction

Relevance of the research and the level of problem exploration: the links between theoretical management culture (MC) and corporate social responsibility (CSR) were presented in the first chapter of the monograph. However, certain highlights are worth laconic mentioning once again. Management culture, as an integral part of organisational culture, albeit indirectly, is often mentioned in works by different authors describing the criteria of organisational culture. Tichomirova [1] points out strong relationships between workers of the organisation, Zohar and Marshall [2] distinguish significance of general reasoning and other authors [3, 4, 5, 6, 7, 8, 9] highlight the principles of ideology, beliefs and values shared by all enterprises. However, substantially high level of management culture is essential for successful implementation of corporate social responsibility [10].

Problem of the research: the problem of the research is raised by the question— what is the interrelation of management culture and corporate social responsibility, and how to validate it statistically?

Object of the research: interrelation of management culture and corporate social responsibility.

Purpose of the research: to perform statistical verification and correlation of interrelation of management culture and corporate social responsibility.

Objectives of the research: (1) analysis of corporate social responsibility as a dependent variable with respect to the management culture scales and subscales performed and (2) analysis of management culture as a dependent variable with respect to the corporate social responsibility scales and subscales performed.

Methods of the research: the statistical verification of interrelation of management culture and corporate social responsibility was performed by calculating R―set correlation coefficient, R2―summary accuracy coefficient (determination coefficient) and F―Fisher’s statistical meaning observed. The observed interrelations were rated from the weakest (the weakest and weak correlation) to the strongest (strong and the strongest correlation) by distinguishing them by using different colours. Grouping, comparing and graphic imaging techniques were used for processing and systematisation of the information.

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2. Interrelation of management culture and corporate social responsibility

The basis of formed theoretical insights predicating the management culture and corporate social responsibility connection requires the statistical approval of their correlation. Having analysed empirical research results in various sections, statistical verification of management culture and corporate social responsibility correlation has been carried out (Tables 110).

MSCr = 0.725p = 0.000BSRODependent variable
r = 0.721p = 0.000MWCCManagement staff culture (MSC)
r = 0.711p = 0.000DSCRR2Reliability
r = 0.551p = 0.001COMP0.7810.6110.000
r = 0.183p = 0.031BSRENon-standardised beta coefficientStandardised beta coefficientANOVA reliability
(Constant)0.1210.005
Independent variables
Management staff culture
Managerial processes organisation culture0.0560.0570.001
Management working conditions’ culture0.2900.2820.000
Documentation system culture0.3230.2820.000
Behaviour of a socially responsible organisation0.2620.2440.000
Behaviour of a socially responsible employee0.0370.0360.031
Regression Eq. (1)
MSC = 0.121 + 0.056 × COMP +0.290 × MWCC +0.323 × DSC + 0.262 × BSRO +0.037 × BSRE

Source: Compiled by the authors.

Notes: R—set correlation coefficient; R2—summary accuracy coefficient (determination coefficient); and F—Fisher‘s statistical meaning observed.

Markings:

The strongest correlation
Strong correlation
The weakest correlation

Table 1.

Management staff culture as the dependent variable.

COMPr = 0.551p = 0.001MSCDependent variable
r = 0.532p = 0.000DSCManagerial processes organisation culture (COMP)
r = 0.513p = 0.047MWCCRR2Reliability
r = 0.501p = 0.392BSRO0.5170.2680.000
r = 0.289p = 0.000BSRENon-standardised beta coefficientStandardised beta coefficientANOVA reliability
(Constant)0.8340.000
Independent variables
Management staff culture0.1110.1080.001
Managerial processes organisation culture
Management working conditions culture0.0790.0750.047
Documentation system culture0.2150.1820.000
Behaviour of a socially responsible organisation0.0380.0340.392
Behaviour of a socially responsible employee0.3230.3010.000
Regression Eq. (2)
COMP = 0.834 + 0.111 × MSC + 0.079 × MWCC +0.215 ×DSC + 0.323 × BSRE

Source: Compiled by the authors.

Notes: R—set correlation coefficient; R2—summary accuracy coefficient (determination coefficient); and F—Fisher‘s statistical meaning observed.

Markings:

Strong correlation
Weak correlation

Table 2.

Managerial processes organization culture as the dependent variable.

MWCCr = 0.772p = 0.000BSRODependent variable
r = 0.731p = 0.000DSCManagement working conditions culture (MWCC)
r = 0.721p = 0.000MSCRR2Reliability
r = 0.513p = 0.047COMP0.8350.6970.000
r = 0.185p = 0.543BSRENon-standardised beta coefficientStandardised beta coefficientANOVA reliability
(Constant)0.0810.000
Independent variables
Management staff culture0.2130.2190.000
Managerial processes organisation culture0.0290.0310.047
Management working conditions culture
Documentation system culture0.2940.2650.000
Behaviour of a socially responsible organisation0.4280.4100.000
Behaviour of a socially responsible employee0.0090.0090.543
Regression Eq. (3)
MWCC = 0.081 + 0.213 × MSC + 0.029 × COMP +0.294 × DSC + 0.428 × BSRO

Source: Compiled by the authors.

Notes: R—set correlation coefficient; R2summary accuracy coefficient (determination coefficient); and F—Fisher‘s statistical meaning observed.

Markings:

The strongest correlation
Strong correlation
The weakest correlation

Table 3.

Management working conditions culture as the dependent variable.

DSCr = 0.755p = 0.000BSRODependent variable
r = 0.731p = 0.000MWCCDocumentation system culture (DSC)
r = 0.711p = 0.000MSCRR2Reliability
r = 0.532p = 0.000COMP0.8390.7040.000
r = 0.117p = 0.000BSRENon-standardised beta coefficientStandardised beta coefficientANOVA reliability
(Constant)0.6130.000
Independent variables
Management staff culture0.1870.2150.000
Managerial processes organisation culture0.0630.0740.000
Management working conditions culture0.2330.2590.000
Documentation system culture
Behaviour of a socially responsible organisation0.3990.4250.000
Behaviour of a socially responsible employee−0.078−0.0850.000
Regression Eq. (4)
DSC = 0.613 + 0.187 × MSC + 0.063 × COMP +0.233 × MWCC +0.399 × BSRO − 0.078 × BSRE

Source: Compiled by the authors.

Notes: R—set correlation coefficient; R2—summary accuracy coefficient (determination coefficient); and F—Fisher‘s statistical meaning observed.

Markings:

The strongest correlation
Strong correlation
The weakest correlation

Table 4.

Documentation system culture as the dependent variable.

BSROr = 0.772p = 0.000MWCCDependent variable
r = 0.755p = 0.000DSCBehaviour of a socially responsible organisation (BSRO)
r = 0.725p = 0.000MSCRR2Reliability
r = 0.501p = 0.392COMP0.8560.7330.000
r = 0.216p = 0.000BSRENon-standardised beta coefficientStandardised beta coefficientANOVA reliability
(Constant)0.0980.003
Independent variables
Management staff culture0.1550.1670.000
Managerial processes organisation culture0.0110.0130.392
Management working conditions culture0.3460.3620.000
Documentation system culture0.4070.3820.000
Behaviour of a socially responsible organisation
Behaviour of a socially responsible employee0.0720.0750.000
Regression Eq. (5)
BSRO = 0.098 + 0.155 × MSC + 0.346 × MWCC +0.407 × DSC + 0.072 × BSRE

Source: Compiled by the authors.

Notes: R—set correlation coefficient; R2—summary accuracy coefficient (determination coefficient); and F—Fisher‘s statistical meaning observed.

Markings:

The strongest correlation
Strong correlation
Weak correlation

Table 5.

Behaviour of a socially responsible organization as the dependent variable.

BSREr = 0.216p = 0.000SAOEDependent variable
r = 0.289p = 0.000COMPBehaviour of a socially responsible employee (BSRE)
r = 0.185p = 0.543MWCCRR2Reliability
r = 0.183p = 0.031MSC0.4140.1720.000
r = 0.117p = 0.000DSCNon-standardised beta coefficientStandardised beta coefficientANOVA reliability
(Constant)1.8740.000
Independent variables
Management staff culture0.0730.0760.031
Managerial processes organisation culture0.3170.3400.000
Management working conditions culture0.0240.0240.543
Documentation system culture−0.261−0.2380.000
Behaviour of a socially responsible organisation0.2380.2310.000
Behaviour of a socially responsible employee
Regression Eq. (6)
BSRE = 1.874 + 0.073 × MSC + 0.317 × COMP − 0.261 × DSC + 0.238 × BSRO

Source: Compiled by the authors.

Notes: R—set correlation coefficient; R2—summary accuracy coefficient (determination coefficient); and F—Fisher‘s statistical meaning observed.

Markings:

Weak correlation
The weakest correlation

Table 6.

Behaviour of a socially responsible employee as the dependent variable.

CSRr = 0.595p = 0.000MWCCDependent variable
r = 0.561p = 0.000MSCSocial responsibility (SR)
r = 0.536p = 0.000DSCRR2Reliability
r = 0.532p = 0.000COMP0.7050.4970.000
Non-standardised beta coefficientStandardised beta coefficientANOVA reliability
(Constant)1.0840.000
Independent variables
Management staff culture0.1370.1840.000
Managerial processes organisation culture0.1800.2480.000
Management working conditions culture0.2310.3010.000
Documentation system culture0.1140.1330.000
Regression Eq. (7)
CSR = 1.084 + 0.137 × MSC + 0.180 × COMP − 0.231 × MWCC +0.114 × DSC

Source: compiled by the authors.

Notes: R—set correlation coefficient; R2—summary accuracy coefficient (determination coefficient); and F—Fisher‘s statistical meaning observed.

Markings:

Strong correlation

Table 7.

Corporate social responsibility as the dependent variable with respect to management culture scales.

CSR0.584p = 0.000MWCC1Dependent variable
0.558p = 0.000MWCC 2
0.514p = 0.000MSC1Corporate social responsibility
0.507p = 0.004MSC4
0.498p = 0.001COMP4CSR
0.496p = 0.000DSC1
0.496p = 0.137MSC3Correlation with respect to subscales
0.488p = 0.031COMP1RR2R2 correctedReliability
0.480p = 0.000DSC3
0.476p = 0.000COMP2
0.455p = 0.033DSC2
0.366p = 0.255MWCC4
0.349p = 0.000MSC2
0.338p = 0.003DSC4
0.313p = 0.523MWCC30.7430.5520.5480.000
0.303p = 0.993COMP3Non-standardised beta coefficientStandardised beta coefficientANOVA reliability
(Constant)1.2450.000
Independent variables
Management staff culture (MSC)
Management staff general culture levelMSC10.0840.1420.000
Management science knowledge levelMSC2−0.059−0.0820.000
Managers’ personal and professional characteristicsMSC30.0220.0390.137
The level of the ability to manageMSC40.0520.0780.004
Managerial processes organisation culture (COMP)
Optimal managerial processes regulationCOMP10.0390.0630.031
Rational organisation of management workCOMP20.0710.1150.000
Modern computerisation level of managerial processesCOMP30.0000.0000.993
Culture of visitors reception, conducting meetings and phone callsCOMP40.0600.0880.001
Management working conditions‘culture (MWCC)
Working environment level (interior, lighting, temperature, cleanness, etc.)MWCC10.0810.1380.000
Level of organising working placesMWCC20.1110.1910.000
Work and rest regime, relaxation optionsMWCC30.0080.0140.523
Work security, sociopsychological microclimateMWCC4−0.017−0.0250.255
Documentation system culture (DSC)
Culture of official registration of documentationDSC10.0670.0980.000
Optimal document search and access systemDSC20.0380.0550.033
Rational use of modern information technologiesDSC30.1000.1370.000
Rational storage system of archival documentsDSC4−0.053−0.0670.003
Regression Eq. (8)
CSR = 1.245 + 0.084 × MSC1 − 0.059 × MSC2 + 0.052 × MSC4 + 0.039 × COMP1 + 0.071 × COMP2 + 0.060 × COMP4 + 0.081 × MWCC1 + 0.111 × MWCC2 + 0.067 × DSC1 + 0.038 × DSC2 + 0.100 × DSC3 − 0.053 × DSC4.

Source: Compiled by the authors.

Notes: R—set correlation coefficient; R2—summary accuracy coefficient (determination coefficient), which shows what part of dispersion this coefficient explains to all respondents; R2 corrected—summary accuracy coefficient (determination coefficient), which shows what part of dispersion this coefficient explains to all population; and F—Fisher‘s statistical meaning observed.

Markings:

Strong correlation
Relatively strong correlation
Relatively weak correlation

Table 8.

Corporate social responsibility as the dependent variable with respect to the management culture subscales.

MCr = 0.798p = 0.000BSRODependent variable—management culture (MC)
r = 0.267p = 0.000BSRER = 0.826R2 = 0.682Reliability 0.000
Non-standardised beta coefficientStandardised beta coefficientANOVA reliability
(Constant)0.8070.000
Independent variables
Behaviour of a socially responsible organisation0.6740.7950.000
Behaviour of a socially responsible employee0.0830.1010.000
Regression Eq. (9)
MC = 0.807 + 0.674 × BSRO +0.083 × BSRE

Source: compiled by the authors.

Notes: R—set correlation coefficient; R2—summary accuracy coefficient (determination coefficient); and F—Fisher‘s statistical meaning observed.

Markings:

The strongest correlation
Weak correlation

Table 9.

Management culture as a dependent variable with respect to corporate social responsibility scales.

MCr = 0.653p = 0.000BSRO2Dependent variable
r = 0.660p = 0.000BSRO4
r = 0.602p = 0.000BSRO5Management culture
r = 0.630p = 0.000BSRO1
r = 0.647p = 0.000BSRO3MC
r = 0.215p = 0.017BSRE6
r = 0.191p = 0.000BSRE5Correlation with respect to subscales
r = 0.189p = 0.033BSRE3RR2Reliability
r = 0.174p = 0.007BSRE2
r = 0.160p = 0.042BSRE10.8360.6990.000
r = 0.338p = 0.003BSRE4Non-standardised beta coefficientStandardised beta coefficientANOVA reliability
(Constant)0.7680.000
Independent variables
Behaviour of a socially responsible organisation (BSRO)
Market responsibility (services and their quality)BSRO10.1820.2700.000
Market responsibility (consumer information, health and safety)BSRO20.0690.1040.000
Environment protection responsibilityBSRO30.1520.2160.000
Responsibility in relations with employeesBSRO40.1970.3050.000
Responsibility in relations with societyBSRO50.0720.0990.000
Behaviour of a socially responsible employee (BSRE)
Intentions to leave workBSRE1−0.029−0.0370.042
Uncertainty and lack of information at workBSRE20.0320.0560.007
General physical and psychological condition of the employeeBSRE30.0220.0420.033
The employee‘s opinion about the organisationBSRE40.0300.0460.003
Corruption, nepotism and favouritismBSRE50.0670.0950.000
Social responsibility criticism: staff attitudeBSRE6−0.030−0.0460.017
Regression Eq. (10)
MC = 0.768 + 0.182 × BSRO1 + 0.069 × BSRO2 + 0.152 × BSRO3 + 0.197 × BSRO4 + 0.072 × BSRO5 − 0.029 × BSRE1 + 0.032 × BSRE2 + 0.022 × BSRE3 + 0.030 × BSRE4 + 0.067 × BSRE5 − 0.030 × BSRE6

Source: Compiled by the authors.

Notes: R—set correlation coefficient; R2—summary accuracy coefficient (determination coefficient); and F—Fisher‘s statistical meaning observed.

Markings:

The strongest correlation
Strong correlation
Weak correlation
The weakest correlation

Table 10.

Management culture as a dependent variable with respect to corporate social responsibility subscales.

Regression Eq. (1) presented in Table 1 shows that the culture of organisation of managerial processes (COMP), when management working conditions’culture (MWCC), documentation system culture (DSC), behaviour of a socially responsible organisation (BSRO) and behaviour of a socially responsible employee (BSRE) separately one after another increase (other variables unchanged), management staff culture (MSC) also increases, i.e. it is being assessed higher.

The closest correlation links management staff culture with behaviour of a socially responsible organisation, management working conditions culture and documentation system culture, as the correlation coefficient r value is greater than 0.7 (i.e. from 0.711 to 0.725). The assessment of the culture of organisation of managerial processes is expressed by a strong correlation with management staff culture, as r is greater than 0.5 (i.e. 0.551). The correlation of components of behaviour of a socially responsible employee and management staff culture is the weakest with respect to correlation coefficient r with minimum value (r = 0.183), but statistically reliable.

Regression Eq. (2) shows that when managerial staff culture (MSC), management working conditions‘culture (MWCC), documentation system culture (DSC) and behaviour of a socially responsible employee (BSRE) increase separately one after another (other variables unchanged), managerial processes organisation culture (COMP) also increases (Table 2). Factors underlying the assessment of Managerial processes organisation culture indicate that this dependent variable has strong correlation with the named independent variables, because in many cases the correlation coefficient r values are higher than 0.5 (i.e. from 0.501 to 0.551), and p almost in all cases is statistically reliable (the scale of behaviour of a socially responsible organisation coefficient r indicates a strong correlation, i.e. 0.501, but p is 0.392). Fairly weak correlations of managerial processes organisation culture are set with the scale of behaviour of a socially responsible employee (r = 0.289), but even after having established weak correlations with respect to r coefficient, p is 0.000.

Regression Eq. (3) presented in Table 3 shows that when management staff culture (MSC), managerial processes organisation culture (COMP), documentation system culture (DSC) and behaviour of a socially responsible organisation (BSRO) increase separately one after another (other variables unchanged), management working conditions culture (MWCC) also increases.

Management working conditions culture is tied by close correlation with behaviour of a socially responsible organisation (in this case, coefficient r correlation value is the highest, i.e. 0.772), documentation system culture and management staff culture. Not the strongest, but strong connection is established between the analysed dependent variable and managerial processes organisation culture (r = 0.513). However, the value of correlation coefficient r of the socially responsible employee behaviour is, as with respect to the above analysed dependent variables, in this case low, too, i.e. 0.185.

Based on regression Eq. (4), it should be noted that when management staff culture (MSC), managerial processes organisation culture (COMP), management working conditions culture (MWCC) and behaviour of a socially responsible organisation (BSRO) increase separately one after another, or when the assessment of behaviour of a socially responsible employee (BSRE) decreases (other variables unchanged), documentation system culture (DSC) increases.

Table 4 presents the factors conditioning documentation system culture assessment and showing the strongest and strong correlations of four independent variables with the analysed dependent variable. Although in this fragment the value of behaviour of a socially responsible employee independent variable correlation coefficient r is low (0.117), the correlation is statistically reliable (p < 0.001).

Regression Eq. (5) shows that when management staff culture (MSC), management working conditions culture (MWCC), documentation system culture (DSC) and behaviour of a socially responsible employee (BSRE) increase separately one after another (other variables unchanged), behaviour of a socially responsible organisation (BSRO) also increases. The results presented in Table 5 show that very strong and strong relations are established between behaviour of a socially responsible organisation and cultures of management working conditions, documentation system, management staff and organisation of managerial processes. A weaker correlation was recorded with the independent variable of behaviour of a socially responsible employee (r = 0.216, however, p = 0.000).

When management staff culture (MSC), managerial processes organisation culture (COMP) and behaviour of a socially responsible organisation (BSRO) increase separately one after another, and documentation system culture (DSC) decreases (other variables unchanged), the assessment of behaviour of a socially responsible employee (BSRE) increases. The correlation presented in Table 6 of a dependent variable with independent variables is the weakest with respect to correlation coefficient r of minimum value, but statistically reliable (p < 0.001), except management working conditions culture scale where p is 0.543.

After the detailed verification of management culture and social responsibility subscales, i.e. influencing factors, it was decided to combine the results into scales in order to create a generalised image. The results presented in Tables 7 and 9 show how social responsibility is affected by the management culture components and vice versa, i.e. how management culture is affected by social responsibility components. The united dimension of corporate social responsibility (CSR) includes the scales of behaviour of a socially responsible organisation and behaviour of a socially responsible employee. The results presented in Table 7 show that in case of joining the scales, the indicators are good.

Regression Eq. (7), presented in Table 7, shows that when the assessments of management staff culture (MSC), managerial processes organisation culture (COMP), management working conditions culture (MWCC) and documentation system culture (DSC) increase separately one after another (other variables unchanged), corporate social responsibility (CSR) assessment also increases. Analysing the joint corporate social responsibility dimension as a dependent variable, strong and statistically reliable correlations were established because r in all cases is greater than 0.5 (i.e. from 0.532 to 0.595), and p with respect to all independent variables is less than 0.001.

While management staff general culture level (MSC1), the level of the ability to manage (MSC4), optimal managerial processes regulation (COMP1), rational organisation of management work (COMP2), culture of visitors‘reception, conducting meetings, phone calls (COMP4), the level of working environment level (MWCC1), the level of organising work places (MWCC2), the culture of official registration of documentation (DSC1), the optimal document search and access system (DSC2) and rational use of modern information technologies (DSC3) separately one by one successively increase, and the level of management science knowledge (MSC2) and rational storage system of archival documents (DSC4) decreases (other variables unchanged), corporate social responsibility evaluation also increases (regression Eq. (8)).

Table 9 presents a joint management culture (MC) dimension, involving all four scales combining it. In the case of joining management culture scales, correlation with behaviour of a socially responsible employee, as in research results presented earlier, remains weak.

Regression Eq. (9) shows that when behaviour of a socially responsible organisation and behaviour of a socially responsible employee increase separately one after another (other variables unchanged), the assessment of management culture (MC) also increases. In Table 9, the joint management culture is presented as the dependent variable so that differences of strength and reliability of factors influencing social responsibility could be compared. Analysing the factors influencing management culture, it was established that management culture and behaviour of a socially responsible organisation are linked by a very strong ratio (correlation coefficient r value is close to 0.8), and very weak ratio with behaviour of a socially responsible employee, but correlation is statistically reliable.

Table 10 presents the correlation of management culture, as a dependant variable, with respect to corporate social responsibility subscales. Based on the regression Eq. (10), when market responsibility (services and their quality) (BSRO1), market responsibility (consumer information, health and safety) (BSRO2), environment protection responsibility (BSRO3), responsibility in relations with employees (BSRO4), responsibility in relations with society (BSRO5), uncertainty and lack of information at work (BSRE2), general physical and psychological condition of the employee (BSRE3), the employee‘s opinion about the organisation (BSRE4) and corruption, nepotism and favouritism (BSRE5) increase separately one after another, or when intentions to leave work (BSRE1), social responsibility criticism: staff attitude (BSRE6) decrease (other variables unchanged), the assessment of management culture (MC) increases.

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Written By

Pranas Žukauskas, Jolita Vveinhardt and Regina Andriukaitienė

Submitted: 17 August 2017 Reviewed: 21 August 2017 Published: 18 April 2018