National culture and corporate carbon performance

Le Luo and Qingliang Tang
Additional contact information
Le Luo: Department of Accounting & Corporate Governance, Macquarie Business School, Macquarie University, Sydney, NSW, Australia
Qingliang Tang: School of Business, Western Sydney University, Parramatta, NSW, Australia

Australian Journal of Management, 2022, vol. 47, issue 3, 503-538

Abstract: This study investigates the effects of cultural, institutional and natural ecosystems on corporate response to climate change. We find that national cultural tendencies towards future orientation, uncertainty avoidance, gender egalitarianism and humane orientation strengthen corporate performance, whereas certain other cultural dimensions, such as in-group collectivism, pose barriers to optimal carbon performance. We suggest that culture provides an incremental explanation for corporate climate behaviours beyond socioeconomic or regulatory determinants. Our study contributes to the carbon literature by comprehensively examining the role of a country’s national culture in determining corporate carbon performance, and its findings may help in the implementation of international climate accords (such as the Paris Agreement of 2015) in countries with heterogeneous cultural values and natural environmental contexts. JEL Classification: G54, Q56, P48

Keywords: Carbon performance; climate change; institutional theory; national culture; natural environment (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
https://journals.sagepub.com/doi/10.1177/03128962211038664 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sae:ausman:v:47:y:2022:i:3:p:503-538

DOI: 10.1177/03128962211038664

Access Statistics for this article

More articles in Australian Journal of Management from Australian School of Business
Bibliographic data for series maintained by SAGE Publications ().