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Corporate Environmental Disclosure Practices in Different National Contexts: The Influence of Cultural Dimensions

By María Consuelo Pucheta-Martínez and Isabel Gallego‐Álvarez

Abstract

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 longterm orientation also discourage the reporting of environmental information, while uncertainty avoidance contexts tend to promote more environmental reporting

Topics: Environmental disclosure practices, cultural dimensions, national culture, international companies
Publisher: SAGE Publications
Year: 2019
DOI identifier: 10.1177/1086026619860263
OAI identifier: oai:repositori.uji.es:10234/184069
Provided by: Repositori UJI
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