An implicit-explicit examination of differences in CSR practices between the USA and Europe

Purpose The purpose of this study is to validate the Matten and Moon (2008) implicit-explicit corporate social responsibility (CSR) model by examining whether the respective differences in CSR practices between Europe and the USA reflect their respective societal expectations. Design/methodology/approach The principal component analysis is used to develop an innovative societal expectations index (SEI). This study tests the relationship between SEI and CSR through panel data andt-tests. Findings The empirical findings show a significant association between the SEI and all forms of CSR, which provides empirical support for Matten's and Moon's implicit-explicit framework. Originality/value This study is the first to develop an SEI to validate the Matten and Moon (2008) model that predicts implicit countries would adopt and conform to broader societal expectations for CSR, and therefore be more likely to embrace CSR activities than their counterparts in explicit countries.