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The impact of national culture on sustainability reporting: a cross country analysis

Ahmed Yamen, Khalil Nimer, Abdulhadi Ramadan and Oualid Abidi
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Ahmed Yamen: American University of the Middle East, Egila, Kuwait.
Khalil Nimer: American University of the Middle East, Egila, Kuwait.
Abdulhadi Ramadan: American University of the Middle East, Egila, Kuwait.
Oualid Abidi: American University of the Middle East, Egila, Kuwait.

Asian Journal of Empirical Research, 2018, vol. 8, issue 3, 110-123

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.?

Keywords: Culture; sustainability; Hofstede`s dimensions; RobecoSAM (search for similar items in EconPapers)
Date: 2018
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