کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5106989 | 1377556 | 2017 | 17 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Corporate environmental sustainability reporting in the context of national cultures: A quantile regression approach
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
کسب و کار و مدیریت بین المللی
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چکیده انگلیسی
This work, based on previous evidence within international business management research, aims to test the influence of communities' culture features on corporate environmental sustainability reporting (CESR) practices. To overcome some limitations of conventional statistical approaches applied by previous research, a quantile regression (QR) model is implemented which allows setting a framework to test the working hypotheses in different scenarios that cover divergent firms' commitment levels to stakeholder engagement and CESR practices development. Our central results addresses that different national culture dimensions present a non-monotonic influence on CESR practices. This result, which is analyzed through the Stakeholder Theory proposals, can be explained because corporate sustainability behaviors are highly sensitive to stakeholders' pressures and demands which are ultimately conditioned by the cultural environment. Some interesting recommendations for companies' strategic management and governmental policy-making processes are reported.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: International Business Review - Volume 26, Issue 2, April 2017, Pages 337-353
Journal: International Business Review - Volume 26, Issue 2, April 2017, Pages 337-353
نویسندگان
Prof. Isabel Gallego-Álvarez, Prof. Eduardo Ortas,