How cultural dimensions, legal systems, and industry affect environmental reporting? Empirical evidence from an international perspective
comunitat-uji-handle:10234/9
comunitat-uji-handle2:10234/8648
comunitat-uji-handle3:10234/8649
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INVESTIGACIONMetadatos
Título
How cultural dimensions, legal systems, and industry affect environmental reporting? Empirical evidence from an international perspectiveFecha de publicación
2020-07Editor
John Wiley and SonsISSN
0964-4733; 1099-0836Cita bibliográfica
Gallego‐Álvarez, I, Pucheta‐Martínez, MC. How cultural dimensions, legal systems, and industry affect environmental reporting? Empirical evidence from an international perspective. Bus Strat Env. 2020; 29: 2037– 2057. https://doi.org/10.1002/bse.2486Tipo de documento
info:eu-repo/semantics/articleVersión de la editorial
https://onlinelibrary.wiley.com/doi/full/10.1002/bse.2486Versión
info:eu-repo/semantics/acceptedVersionPalabras clave / Materias
Resumen
Past research has paid little attention to the impact of stakeholder engagement, cultural, legal, and industrial contexts on environmental disclosure. Thus, the aim of this paper is to explore how these three instit ... [+]
Past research has paid little attention to the impact of stakeholder engagement, cultural, legal, and industrial contexts on environmental disclosure. Thus, the aim of this paper is to explore how these three institutional factors affect the reporting of environmental information by companies in different countries. This research draws on institutional theory: normative isomorphism, coercive isomorphism, and mimetic isomorphism. This study uses the generalised method of moments procedure. The findings show that the legal system and certain cultural dimensions such as individualism, uncertainty avoidance, long‐term orientation, and indulgence are determinants of voluntary disclosure of environmental information (individualism and indulgence—negatively; uncertainty avoidance and long‐term orientation—positively), particularly when companies belong to industries with high environmental risk. [-]
Descripción
This is the peer reviewed version of the following article: Gallego‐Álvarez, I, Pucheta‐Martínez, MC. How cultural dimensions, legal systems, and industry affect environmental reporting? Empirical evidence from an ... [+]
This is the peer reviewed version of the following article: Gallego‐Álvarez, I, Pucheta‐Martínez, MC. How cultural dimensions, legal systems, and industry affect environmental reporting? Empirical evidence from an international perspective, which has been published in final form at https://doi.org/10.1002/bse.2486. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. [-]
Publicado en
Business Strategy and the Environment, 2020, vol. 29, no 5Proyecto de investigación
Spanish Ministry of Economy, Industry and Competitiveness. Grant Number: ECO 2017‐82259‐R; University Jaume I. Grant Number: UJI‐B2018‐15Derechos de acceso
Copyright © John Wiley & Sons, Inc.
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info:eu-repo/semantics/openAccess
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info:eu-repo/semantics/openAccess
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