“…Early scholarly work has suggested a number of personal‐, firm‐ and institutional‐level determinants of CSR, including psychological factors related to chief executive officers (CEOs), stakeholder attribution, reputation effects, enterprises’ features, governance structures, and financial performance (Hu, Lin, & Hsu, 2018; Jha & Cox, 2015; Kim, Kim, & Qian, 2018; Mohammad & Husted, 2019; Neri, Pinnington, Lahrech, & Al‐Malkawi, 2019; Oh, Chang, & Jung, 2018). However, despite the substantial scholarly attention paid in recent years to CSR in North America and Western Europe, information has been limited with respect to CSR perceptions and practices in emerging countries (Li, Khalili, & Cheng, 2019), resulting in the Western‐centric nature of CSR academic publications (Yin & Zhang, 2012).…”