ABSTRACT
In order to explore the relationship between the corporate social
responsibility (CSR) and financial performance in different CSR cultures, this
paper respectively takes four representative smartphone companies in China, the
United States, Japan and Korea as research objects, that is Huawei, Apple, Sony
and Samsung smartphone companies. Then, dividing the CSR into five dimensions i.e. shareholder, customer, supplier, technology innovation and government and
establishing the grey correlation model to empirically analyze the relationship
between CSR and financial performance. The results indicate that for HUAWEI,
the CSR performance in shareholder, customer and technology innovation have
greater impact on its financial performance; for Apple, the CSR performance in
shareholder, technology innovation and customer has greater impact on its financial performance; for SONY, the CSR performance in
technology innovation, customer and shareholder has greater impact on its financial performance; for Samsung, the CSR performance
in technology innovation, government and shareholder has greater
impact on its financial performance.