The nexus between cultural values and perceptions of corporate sustainable development

IF 2.9 Q2 MANAGEMENT

Social Responsibility Journal Pub Date : 2023-06-15 DOI:10.1108/srj-09-2022-0373

Georgios A. Deirmentzoglou, Konstantina K. Agoraki, Patroklos Patsoulis

引用次数: 0

Abstract

Purpose This study aims to investigate the influence of cultural values on perceptions of corporate sustainable development (CSD). In recent years, the intensity of the connection between cultural values and SD has been a heavily debated topic. Subsequently, this issue has gained considerable attention from management academics. Design/methodology/approach To shed light on this phenomenon, this study uses econometric techniques (linear regression) and conducts a survey of business executives in medium and large firms to search for evidence that cultural values significantly affect perceptions of CSD. Findings The findings indicate that forward-looking executives who envision themselves as individuals rather than members of a group exhibit more positive perceptions of CSD practices than the rest. Originality/value To the best of the authors’ knowledge, this is the first empirical assessment of cultural values on the perceptions of the three aspects (economic, social and environmental) of CSD.

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文化价值观与企业可持续发展观念之间的关系

目的本研究旨在探讨文化价值观对企业可持续发展认知的影响。近年来，文化价值观与可持续发展之间的联系一直是一个备受争议的话题。随后，这一问题得到了管理学界的广泛关注。设计/方法/方法为了阐明这一现象，本研究使用计量经济学技术(线性回归)，并对大中型企业的企业高管进行了调查，以寻找文化价值观显著影响企业可持续发展观念的证据。研究结果表明，将自己视为个体而非群体成员的前瞻性高管对企业可持续发展实践的看法比其他人更为积极。原创性/价值据作者所知，这是第一次对文化价值对可持续发展的三个方面(经济、社会和环境)的看法进行实证评估。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Social Responsibility Journal MANAGEMENT-

CiteScore

7.30

自引率

6.20%

发文量

期刊介绍： The Social Responsibility Journal, the official journal of the Social Responsibility Research Network, is interdisciplinary in its scope and encourages submissions from any discipline or any part of the world which addresses any element of the journal''s aims. The journal encompasses the full range of theoretical, methodological and substantive debates in the area of social responsibility. Contributions which address the link between different disciplines and / or implications for societal, organisational or individual behavior are especially encouraged. The journal publishes theoretical and empirical papers, speculative essays and review articles. The journal also publishes special themed issues under the guidance of a guest editor. Coverage: Accountability and accounting- Issues concerning sustainability- Economy and finance- Governance- Stakeholder interactions- Ecology and environment- Corporate activity and behaviour- Ethics and morality- Governmental and trans-governmental regulation- Globalisation and disintermediation- Individuals and corporate citizenship- Transparency and disclosure- Consumption and its consequences- Corporate and other forms of organization