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This study aims to explore how different Hofstede cultural dimensions moderate the impact of corporate social performance (CSR) on firm performance, both before and during the COVID-19 crisis.

This study aims to examine how Hofstede’s cultural dimensions influence the CSR-firm performance relationship, using data from 71,893 observations across 4,229 firms in common law countries from 2006–2022.

The study initially found that CSR investments negatively impacted firm performance both before and during the COVID-19 crisis. However, further analysis revealed that cultural dimensions acted as moderators, influencing this relationship. This suggests that cultural factors significantly affect how CSR initiatives impact a company’s performance, particularly during crises.

This study examines the relationship between CSR and firm financial performance through Hofstede’s cultural dimensions in common law countries, both before and during the COVID-19 crisis. It highlights the critical role of cultural factors in shaping the effectiveness of CSR initiatives across different economic conditions. The findings provide valuable implications for businesses and policymakers, suggesting that CSR strategies should be adapted to cultural contexts, especially in times of crisis.

This paper aims to describe the role of corporate social performance as a potential mechanism for reducing earnings management. This paper contributes to the existing literature by addressing the moderator effects of national culture on the relationship between CSR and earnings management.

This study investigates the moderating impact of Hofstede’s cultural dimensions on the association between corporate social responsibility (CSR) and earnings management. The data set covers 71,893 firm-year observations spanning 2006–2022 and involving 4,229 firms listed in common law countries.

The result confirms that corporate social performance reduces the use of real earnings management and controls the change of method AEM to REM method. When testing the indirect effect, the results show that cultural dimensions moderate the relationship between CSR and earnings management. These findings have many theoretical and practical implications for researchers, investors and decision-makers.

This paper contributes substantially to extant literature by comprehensively exploring the moderating influence of national cultures on the intricate nexus between CSR and earnings management, encompassing the pre- and post-COVID-19 periods. The implications of these findings extend to researchers, investors and policymakers, offering valuable insights for informed decision-making.

This study aims to evaluate the impact of varying cultural dimensions, according to Hofstede, on corporate social responsibility (CSR) performance before and during the COVID-19 crisis.

This study examines the moderating impact of Hofstede’s cultural dimensions on the relationship between CSR and firm performance. The database comprises 36,295 firm-year observations from 2,135 firms operating in civil law countries.

The findings confirm that CSR investments have a positive impact on firm performance both before and after the COVID-19 crisis. Furthermore, it becomes evident that cultural dimensions play a moderating role in the CSR–firm performance relationship. The crisis has generated a shift in perspective, emphasizing the advantages of CSR in terms of reputation and financial well-being in the post-crisis environment.

The significance of this study lies in its examination of the relationship between CSR and firm performance within the framework of Hofstede’s cultural dimension theory, before and during the COVID-19 crisis.