Ahmed Yamen, Khalil Nimer, Abdulhadi H. Ramadan, Oualid Abidi
{"title":"国家文化对可持续发展报告的影响:一项跨国分析","authors":"Ahmed Yamen, Khalil Nimer, Abdulhadi H. Ramadan, Oualid Abidi","doi":"10.18488/journal.1007/2018.8.3/1007.3.110.123","DOIUrl":null,"url":null,"abstract":"This study investigates the influence of culture on governance, social and environmental sustainability across 59 countries. Hofstede's culture dimensions have been used as a measure of culture, RobecoSAM sustainability measure is used as a proxy for governance, social and environmental sustainability reporting. The results reveal the countries that are characterized by high power distance, masculinity, low individualism and long-term orientation are supposed to be less interested in sustainability reporting. To increase the sustainability reporting, it is essential for the government and decision-makers to give more focus to the culture as an important driver of sustainability.","PeriodicalId":426560,"journal":{"name":"Asian Journal of Empirical Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2018-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":"{\"title\":\"The Impact of National Culture on Sustainability Reporting: A Cross Country Analysis\",\"authors\":\"Ahmed Yamen, Khalil Nimer, Abdulhadi H. Ramadan, Oualid Abidi\",\"doi\":\"10.18488/journal.1007/2018.8.3/1007.3.110.123\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study investigates the influence of culture on governance, social and environmental sustainability across 59 countries. Hofstede's culture dimensions have been used as a measure of culture, RobecoSAM sustainability measure is used as a proxy for governance, social and environmental sustainability reporting. The results reveal the countries that are characterized by high power distance, masculinity, low individualism and long-term orientation are supposed to be less interested in sustainability reporting. To increase the sustainability reporting, it is essential for the government and decision-makers to give more focus to the culture as an important driver of sustainability.\",\"PeriodicalId\":426560,\"journal\":{\"name\":\"Asian Journal of Empirical Research\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-04-09\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"4\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Asian Journal of Empirical Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.18488/journal.1007/2018.8.3/1007.3.110.123\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Asian Journal of Empirical Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.18488/journal.1007/2018.8.3/1007.3.110.123","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Impact of National Culture on Sustainability Reporting: A Cross Country Analysis
This study investigates the influence of culture on governance, social and environmental sustainability across 59 countries. Hofstede's culture dimensions have been used as a measure of culture, RobecoSAM sustainability measure is used as a proxy for governance, social and environmental sustainability reporting. The results reveal the countries that are characterized by high power distance, masculinity, low individualism and long-term orientation are supposed to be less interested in sustainability reporting. To increase the sustainability reporting, it is essential for the government and decision-makers to give more focus to the culture as an important driver of sustainability.
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