不同国家背景下的企业环境披露实践:文化维度的影响

IF 4.2 4区 管理学 Q1 ENVIRONMENTAL STUDIES Organization & Environment Pub Date : 2020-12-01 DOI:10.1177/1086026619860263
M. Pucheta‐Martínez, Isabel Gallego‐Álvarez
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引用次数: 33

摘要

不同的国家背景,包括文化环境的影响,对企业环境披露实践的影响,尚未在文献中得到适当的解决。因此,本研究的目的是分析文化因素如何影响不同国家公司的环境披露实践。这项研究得到了各国文化多样性的支持。鉴于文化框架促使不同的组织行动和战略,本研究需要回答的问题如下:文化方面如何影响企业环境披露?文化因素正是那些能够解释利益相关者的行为和偏好之间的相似性和差异性的因素。本研究中使用的样本包括2004年至2015年期间28个国家和9个经济部门的公司。我们的主要发现表明,在具有个人主义、男性化和放纵文化的国家运营的公司不太可能披露环境信息。与我们的预测相反,长期导向的文化也阻碍了环境信息的报告,而避免不确定性的环境往往会促进更多的环境报告。
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Corporate Environmental Disclosure Practices in Different National Contexts: The Influence of Cultural Dimensions
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 long-term orientation also discourage the reporting of environmental information, while uncertainty avoidance contexts tend to promote more environmental reporting.
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来源期刊
CiteScore
11.20
自引率
5.70%
发文量
19
期刊介绍: Organization & Environment encourages informed discussion about the social roots and consequences of environmental problems and stimulates deeper reflection on the meaning and significance of the natural world. By critically examining the impact of human production and consumption systems on the natural environment, Organization & Environment develops new perspectives on organizations that encourage environmentally sensitive reflection, inquiry, and practice.
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