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The Impact of National Culture on Sustainability Reporting: A Cross Country Analysis

Author

Listed:
  • Ahmed Yamen
  • Khalil Nimer
  • Abdulhadi Ramadan
  • Oualid Abidi

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.

Suggested Citation

  • Ahmed Yamen & Khalil Nimer & Abdulhadi Ramadan & Oualid Abidi, 2018. "The Impact of National Culture on Sustainability Reporting: A Cross Country Analysis," Asian Journal of Empirical Research, Asian Economic and Social Society, vol. 8(3), pages 110-123.
    • Handle: RePEc:asi:ajoerj:v:8:y:2018:i:3:p:110-123:id:4083
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    Cited by:

    1. Eduardo Ordonez‐Ponce, 2023. "The role of local cultural factors in the achievement of the sustainable development goals," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(2), pages 1122-1134, April.
    2. Paul McDonald, 2018. "Sustainability management: research insights from social cognitive neuroscience," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1355-1367, December.

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