Summary Presuming that a
company’s institutional environment matters to its corporate social responsibility (CSR)
strategy, this article aims to contribute to the establishment of a more comparatively
and structurally oriented framework for analysing CSR. To this end, the article
develops two indexes: one measuring CSR practices and one measuring CSR
performance in 20 OECD nations. The index construction is based on a formative
measurement model, reflecting the degree to which companies of certain
nationalities are over- or under-represented in major, global CSR initiatives
and rankings, relative to the size of their national economies. The two indexes
reveal striking differences between the 20 nations, indicating a need to
address the impact of domestic structures on CSR.