Abstract
This paper addresses two main issues. First, it develops a systematic mechanism to examine corporate social orientation by contextualizing the researcharound the 2007 global financial crisis and second, it applies this mechanism to compare the CSOs across the U.S., Germany and India. Using a 7-code index of CSO on a sample of financial companies across the three countries, this paper captures the dissolution of loose couplings between corporate private intentions and corporate public pretentions thereby exposing the de-facto CSOs. The results provide evidence of country of origin effects on CSO and capture the dynamic aspect of CSO, not yet shown in previous studies.
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DOI 10.5840/iabsproc2013245
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