国家文化习俗对国际多元化战略与企业环境责任披露之间关系的调节作用

IF 7.4 2区管理学 Q1 BUSINESS

Long Range Planning Pub Date : 2024-08-03 DOI:10.1016/j.lrp.2024.102465

Rakesh B. Sambharya , Irene Goll

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引用次数: 0

摘要

本研究探讨了一项重要的市场战略（国际多元化）与企业环境责任披露（CERD）这一非市场战略之间的关系。我们依据制度理论和利益相关者视角，假设国际多元化与 CERD 之间存在正相关关系。我们还假设，基于绩效的文化实践（PBC）和社会支持性文化实践（SSC）会对 CERD 产生直接影响，并对国际多元化与 CERD 之间的联系产生调节作用。样本包括来自 31 个国家的 335 家大型跨国企业（MNE），这些企业分布在三种企业社会责任（CSR）体系中：欧洲、盎格鲁-撒克逊以及亚洲和新兴市场。研究结果表明，国际多元化战略与 CERD 之间的假设关系是成立的，而且这种关系的方向因地区而异。我们发现，国家文化习俗对国际多元化与环境信息披露之间关系的调节作用得到了极大的支持。

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The moderating effects of national cultural practices on the relationship between international diversification strategies and corporate environmental responsibility disclosures

This study examines the relationships between an important market strategy (international diversification) and corporate environmental responsibility disclosure (CERD), a nonmarket strategy. We rely on institutional theory and the stakeholder perspective and hypothesize a positive relationship between international diversification and CERD. We also hypothesize a direct effect of performance-based cultural practices (PBC) and socially supportive cultural practices (SSC), derived from the GLOBE culture database on CERD and its moderating effect on the international diversification – CERD link. The sample includes 335 large Multinational enterprises (MNEs) from 31 countries then distributed among three corporate social responsibility (CSR) regimes: European, Anglo-Saxon, and Asian and emerging markets. The results show support for the hypothesized relationships between international diversification strategies and CERD and that the direction of the relationship varies by region of the world. We find significant support for the moderating role of national cultural practices on the international diversification-environmental disclosure links.

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来源期刊

Long Range Planning Multiple-

CiteScore

13.00

自引率

7.10%

发文量

期刊介绍： Long Range Planning (LRP) is an internationally renowned journal specializing in the field of strategic management. Since its establishment in 1968, the journal has consistently published original research, garnering a strong reputation among academics. LRP actively encourages the submission of articles that involve empirical research and theoretical perspectives, including studies that provide critical assessments and analysis of the current state of knowledge in crucial strategic areas. The primary user base of LRP primarily comprises individuals from academic backgrounds, with the journal playing a dual role within this community. Firstly, it serves as a platform for the dissemination of research findings among academic researchers. Secondly, it serves as a channel for the transmission of ideas that can be effectively utilized in educational settings. The articles published in LRP cater to a diverse audience, including practicing managers and students in professional programs. While some articles may focus on practical applications, others may primarily target academic researchers. LRP adopts an inclusive approach to empirical research, accepting studies that draw on various methodologies such as primary survey data, archival data, case studies, and recognized approaches to data collection.