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The Impact of National Culture on Sustainability Reporting: A Cross Country Analysis

Year: 2018

Type: article

Abstract: This study investigates the influence of culture on governance, social and environmental sustainability across 59 countries. Hofstede's culture dimensions have been used as a measure of culture, RobecoSAM sustainability measure is used as a proxy for governance, social and environmental sustainability reporting. The results reveal the countries that are characterized by high power distance, masculinity, low individualism and long-term orientation are supposed to be less interested in sustainability reporting. To increase the sustainability reporting, it is essential for the government and decision-makers to give more focus to the culture as an important driver of sustainability.

Source: Asian Journal of Empirical Research

DOI: 10.18488/journal.1007/2018.8.3/1007.3.110.123

Authors: Ahmed Yamen, Khalil Nimer, Abdulhadi Ramadan, Oualid Abidi

Institution: American University of the Middle East

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W2801040950

FWCI: 0.334

Cites: 2

Cited by: 7

Related to: 10