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

Ahmed Yamen (), Khalil Nimer, Abdulhadi Ramadan and Oualid Abidi

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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Persistent link: https://EconPapers.repec.org/RePEc:asi:ajoerj:v:8:y:2018:i:3:p:110-123:id:4083

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