Corporate Environmental Disclosure Practices in Different National Contexts: The Influence of Cultural Dimensions
comunitat-uji-handle:10234/9
comunitat-uji-handle2:10234/8648
comunitat-uji-handle3:10234/8649
comunitat-uji-handle4:
INVESTIGACIONMetadatos
Título
Corporate Environmental Disclosure Practices in Different National Contexts: The Influence of Cultural DimensionsFecha de publicación
2019Editor
SAGE PublicationsISSN
1086-0266; 1552-7417Cita bibliográfica
PUCHETA-MARTÍNEZ, María Consuelo; GALLEGO-ÁLVAREZ, Isabel. Corporate Environmental Disclosure Practices in Different National Contexts: The Influence of Cultural Dimensions. Organization & Environment, 2019, p. 1086026619860263.Tipo de documento
info:eu-repo/semantics/articleVersión de la editorial
https://journals.sagepub.com/doi/full/10.1177/1086026619860263Versión
info:eu-repo/semantics/submittedVersionPalabras clave / Materias
Resumen
The influence of different national contexts, including the effects of cultural environments,
on corporate environmental disclosure practices has yet to be properly addressed in the
literature. The purpose of this ... [+]
The influence of different national contexts, including the effects of cultural environments,
on corporate environmental disclosure practices has yet to be properly addressed in the
literature. The purpose of this research is, therefore, to analyse how cultural factors affect
the environmental disclosure practices of companies in different countries. This research
is supported by the diversity of cultures across countries. Given that a cultural framework
prompts different organisational actions and strategies, the question to be answered through
this research is as follows: How do cultural aspects affect corporate environmental disclosure?
Cultural factors are precisely those that can explain similarities and differences between
stakeholders’ actions and preferences. The sample used in this research comprises companies in
28 countries and 9 economic sectors for the period 2004 to 2015. Our main findings show that
companies operating in countries with individualist, masculine and indulgent cultures are less
likely to disclose environmental information. Contrary to our predictions, cultures with a longterm orientation also discourage the reporting of environmental information, while uncertainty
avoidance contexts tend to promote more environmental reporting. [-]
Publicado en
Organization & Environment, 2019.Proyecto de investigación
ECO 2017-82259-R; UJI-B2018-15Derechos de acceso
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