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This study aims to explore the relationship between integrated reporting (IR) and corporate social responsibility (CSR) in the context of South Africa, specifically exploring the mediating impact of board cultural diversity on this relationship.

This study analyzed data from 107 companies operating in South Africa between 2010 and 2022 using the quantitative research method described by Preacher and Hayes (2008).

The research findings illuminate the complex dynamics of cultural diversity on boards as mediators in integrating reporting practices and CSR initiatives. A more diverse board has been shown to mediate and strengthen the relationship between IR and CSR, leading to improved sustainability performance.

These findings have practical implications for various stakeholders in the South African corporate environment, including boards of directors, policymakers and investors and emphasize the importance of promoting cultural diversity to promote corporate sustainability and social responsibility. Furthermore, these findings provide insights for creating inclusive and effective boards of directors capable of leading organizations toward more responsible and sustainable practices.

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.