Corporate environmental sustainability reporting in the context of national cultures: A quantile regression approach

Prof. Isabel Gallego-Álvarez and Prof. Eduardo Ortas

International Business Review, 2017, vol. 26, issue 2, 337-353

Abstract: 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.

Keywords: Corporate environmental sustainability reporting; Culture; Stakeholder theory; Quantile regression; International companies (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (66)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:iburev:v:26:y:2017:i:2:p:337-353

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DOI: 10.1016/j.ibusrev.2016.09.003

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