CEO Cultural Heritage and Green Reporting of Listed Manufacturing Firms in Sub-Saharan Africa (SSA)

IF 3.2 Q3 BUSINESS

Thunderbird International Business Review Pub Date : 2025-06-15 DOI:10.1002/tie.70000

Justina Adams, Anthony Adu-Asare Idun, George Tackie

{"title":"CEO Cultural Heritage and Green Reporting of Listed Manufacturing Firms in Sub-Saharan Africa (SSA)","authors":"Justina Adams, Anthony Adu-Asare Idun, George Tackie","doi":"10.1002/tie.70000","DOIUrl":null,"url":null,"abstract":"<div>\n \n <p>The study uses fixed-effect panel quantile regression to estimate the effect of CEOs' cultural heritage on green reporting in listed manufacturing firms in 14 SSA countries between 2015 and 2021. The research reveals that CEOs from power distance cultures have a negative impact on green reporting, especially at higher quantiles. Conversely, individualistic CEOs make a positive contribution to green reporting at higher quantiles. CEOs with a background in masculinity culture show positive associations with green reporting at specific quantiles. However, CEOs from uncertainty avoidance cultures are less likely to produce green reports at 85% and 90% quantiles. CEOs with long-term orientation cultural backgrounds show a positive relationship at the 15% quantile. CEOs from indulgent cultural backgrounds do not exhibit a significant relationship with green reporting. Overall, the findings suggest that Chief Executive Officers' cultural heritage influences green reporting. We recommend that governments and policymakers in SSA consider the cultural origins of top-level executives in their policy decisions regarding green reporting.</p>\n </div>","PeriodicalId":47515,"journal":{"name":"Thunderbird International Business Review","volume":"67 5","pages":"613-638"},"PeriodicalIF":3.2000,"publicationDate":"2025-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Thunderbird International Business Review","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/tie.70000","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS","Score":null,"Total":0}

引用次数: 0

Abstract

The study uses fixed-effect panel quantile regression to estimate the effect of CEOs' cultural heritage on green reporting in listed manufacturing firms in 14 SSA countries between 2015 and 2021. The research reveals that CEOs from power distance cultures have a negative impact on green reporting, especially at higher quantiles. Conversely, individualistic CEOs make a positive contribution to green reporting at higher quantiles. CEOs with a background in masculinity culture show positive associations with green reporting at specific quantiles. However, CEOs from uncertainty avoidance cultures are less likely to produce green reports at 85% and 90% quantiles. CEOs with long-term orientation cultural backgrounds show a positive relationship at the 15% quantile. CEOs from indulgent cultural backgrounds do not exhibit a significant relationship with green reporting. Overall, the findings suggest that Chief Executive Officers' cultural heritage influences green reporting. We recommend that governments and policymakers in SSA consider the cultural origins of top-level executives in their policy decisions regarding green reporting.

查看原文本刊更多论文

撒哈拉以南非洲地区制造业上市公司CEO文化传承与绿色报告研究

本研究采用固定效应面板分位数回归方法估计了2015 - 2021年间14个SSA国家的上市制造企业ceo文化遗产对绿色报告的影响。研究表明，来自权力距离文化的ceo对绿色报告有负面影响，尤其是在较高的分位数上。相反，个人主义的ceo在更高的分位数上对绿色报告做出了积极贡献。具有男性文化背景的ceo在特定分位数上与绿色报告呈正相关。然而，来自不确定性规避文化的首席执行官不太可能在85%和90%的分位数上制作绿色报告。具有长期导向文化背景的ceo在15%的分位数上表现出正相关。来自放纵文化背景的ceo与绿色报告没有显著的关系。总体而言，研究结果表明，首席执行官的文化背景会影响绿色报告。我们建议SSA的政府和决策者在制定有关绿色报告的政策时考虑高层管理人员的文化渊源。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Thunderbird International Business Review BUSINESS-

CiteScore

4.30

自引率

9.10%

发文量

期刊介绍： Thunderbird International Business Review is a peer-reviewed journal that is published six times a year in cooperation with the Thunderbird School of Global Business Management, the world"s leading institution in the education of global managers. The journal"s aim is to advance and disseminate research in the field of international business. Its main target audience includes academicians and executives in business and government who have an interest in international business.