Cross-National Study of Transparency in CSR Communication and Corporate Trust: Mediating Roles of Perceived Altruism and Perceived Skepticism

This study uses online surveys administered in the US (N = 491), the UAE (N = 538), and South Korea (N = 548) to examine the associations between transparency strategies in CSR communication (i.e., participation, substantial information, and accountability) and the public’s evaluation of corporate trust. Additionally, it investigates the mediating roles of perceived altruism and skepticism toward CSR, while also exploring how these associations differ across the three selected countries. When testing a proposed model using the combined data from three countries (N = 1,577), our findings suggest that transparency strategies do not directly contribute to corporate trust. However, the participation aspect leads to corporate trust only through the influence of perceived altruism, while substantial information predicts a reduced level of CSR skepticism. Notably, results derived from country-specific data reveal intriguing patterns concerning accountability. In the US, accountability leads to altruism and fosters corporate trust, while in the UAE, it contributes to fostering corporate trust. However, in South Korea, it leads to increased skepticism. Conversely, in South Korea, substantial information contributes to building corporate trust. We discuss the implications of these findings from the unique institutional, social, and cultural perspectives of the countries studied.