This paper examines cultural and leadership variables associated with corporate social responsibility values that managers apply to their decision-making. In this longitudinal study, we analyze data from 561 firms located in 15 countries on five continents to illustrate how the cultural dimensions of institutional collectivism and power distance predict social responsibility values on the part of top management team members. CEO visionary leadership and integrity were also uniquely predictive of such values.

This paper theorizes and tests how chief executive officers' (CEOs') transformational leadership behaviors, which motivate followers to do more than expected and act for the good of the collective, influence followers' commitment. We theorize that CEOs' values may either enhance or attenuate the effect of transformational behaviors on followers, depending on followers' reactions to the congruence or incongruence between leaders' internal values and their outward transformational behaviors. Self-enhancement values—focusing on the leader's own happiness—would attenuate the effect, whereas self-transcendent values—focusing on others' happiness—would accentuate the effect of CEOs' transformational behaviors on followers' commitment. Using a sample of 45 managers in two companies in China, we validated a Q-sort method of measuring personal values. Results of a second study using cross-sectional and longitudinal surveys as well as interview data from a sample of Chinese CEOs, top managers, and middle managers supported both the attenuation and the accentuation effects and validated the idea that middle managers can detect their CEOs' values.

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