RT Article T1 Corporate Social Responsibility of the Most Highly Reputed European and North American Firms JF Journal of business ethics VO 82 IS 2 SP 379 OP 390 A1 Sotorrío, Ladislao Luna A1 Sánchez, José Luis Fernández LA English PB Springer Science + Business Media B. V YR 2008 UL https://www.ixtheo.de/Record/178563156X AB The objective of this article is double: first, to analyze, using a descriptive analysis, the main differences in the level and components of social behaviour between European and North American firms and, second, to contrast empirically, using a multiple linear regression model, whether the motives behind corporate social behaviour are different depending on the region or country of the firm. With this aim, an indicator of social behaviour (termed effort in sustainability) has been constructed by aggregating the firm’s social effort with customers, employees, community and environment for a sample of the 40 European and North American companies most highly reputed in the years 2003 and 2004. The results obtained indicate that the region or country of the firm influences the level, components and motivation of its social behaviour. K1 cross-cultural analysis K1 Institutional Theory K1 Reputation K1 CSR factors K1 Social behaviour K1 Corporate social responsibility (CSR) DO 10.1007/s10551-008-9901-2