Under the trend of global economic integration, the concept of corporate social responsibility came from Western and began to spread in other countries and become a important method in gaining competitive advantage of enterprises. The development of corporate social responsibility movement promoted the legislation, and enacted all kinds of corporate social responsibility standards, such as SA8000International standard and so on. These standard system originated from the western countries, however, caused the invisible barriers and obstacles, instead of achieving other countries those expect to entry into the international market wishes. In fact, the differences of corporate social responsibility implementation methods between home and abroad make many enterprises will inevitably encounter difficulties in the implementation of SA8000. There a great number of factors those caused these differences, economic factors are not to be neglected, but at its source, is the cultural factor. Because of national culture differences, people’s perception of corporate social responsibility and implementation methods are different. This paper attempts to select Vietnam and the United States as the representative of the cultural differences, have VNPT and Verizon these two countries as corporate social responsibility typical representative for the case, from the perspective of cultural differences, through the case analysis method and the theory of cultural differences and corporate social responsibility, attempt to finding the influence of cultural differences on corporate social responsibility.The main content of this article is divided into three parts, and comprises five chapters. The first part is introduction, mainly introduces the research background, research significance, as well as research methods and the basic framework. The second part is theoretical overview that corporate social responsibility and theoretical definition of the cultural differences and the related theory. The third part is composed of three chapters, including the chapter three, four and five, which are the substantial contents of this paper. Firstly, this paper introduces the choices of cultural differences in dimension, then according to the theory of Hofstede cultural differences of four culture dimensions, such as power distance, individualism-collectivism, uncertainty avoidance and masculinity-femininity, as the theoretical basis, discussing the influence of cultural differences on social responsibility by analyzing the relationship between the above four cultural dimensions and customers, employees, government, community, social, environmental and five corporate social responsibility dimensions. Secondly, This paper mainly using the case study method, having Vietnam and the United States as the representative of the cultural differences, having VNPT and Verizon that the biggest company in two country communications industry, as the typical cases, focusing on corporate social responsibility. On the basic of the theoretical framework and the literature review, this paper compares and analyzes the two companies corporate social responsibility, this was taken as proof that the performance of the corporate social responsibility in different culture is very different. Finally, the paper ends with the final conclusion, the limitation of the research and the bright direction for the following research in the future.The basic conclusion what has been gotten through the research of this paper is that the cultural difference was the cause of the corporate social responsibility performance differences, culture in imperceptible influence the people understanding and the way to deal with problems. Cultural differences make people’s perception of corporate social responsibility, and also the results of the practice of corporate social responsibility have differences.This is bound to contribute to the development of research in the field of corporate social responsibility, especially the influence of cultural differences on corporate social responsibility. It is hoped that this study can improve enterprises understanding of cultural differences, also help the enterprise to adjust the cross-cultural management measures, so as to improve competitiveness and operating effect, at the same time, make recommendations for corporate social responsibility international standard system management, that established in the process of national cultural differences into account possible impact for corporate social responsibility practice, so as to provide practical and effective set of standard system. |