Purpose This study aims to examine the association between national culture and corporate carbon emissions. Specifically, the research explores how firm-level carbon emissions are associated with Hofstede’s four cultural dimensions: power distance, individualism/collectivism, masculinity/femininity and uncertainty avoidance. Design/methodology/approach The study examines 36,945 firm-year observations across 39 countries and uses panel regressions to assess the association between firm-level carbon emissions and national culture. This research also uses instrumental variable regression to address the potential endogeneity issues. Alternative proxies for culture are used to test the sensitivity of the findings. Findings The findings of this study reveal that power distance and uncertainty avoidance are negatively while individualism and masculinity are positively associated with corporate carbon emissions. The results are robust to the instrumental regressions and alternative measures of culture. Practical implications For policymakers, this research highlights the importance of national culture in assessing the efficacy of potential emissions reduction policies, identifying the possible challenges posed by the cultural differences of the targeted groups and designing policy adjustments accordingly. The local culture in which the branches of multinational corporations operate should be considered when the management implements emissions reduction policies for the business units in diverse cultural settings. Social implications Aligning emissions reduction policies with regional cultural dimensions has the potential to enhance the effectiveness of corporate and national emissions reduction policies, which can contribute to mitigating global climate change adversities. Originality/value This study provides insights into firm-level carbon emissions and Hofstede’s four cultural dimensions in a global setting.

Social development is the transformation of institutions to empower people. Since there is no comprehensive theory guiding on how this is achievable, World Bank, based on their experience, identified three operational principles to guide its approach to social development: inclusion, cohesion, and accountability. Social Inclusion encourages equal opportunities for men and women to contribute to society. Cohesive society allows individuals to work together to achieve common goals peacefully by overcoming hurdles. Accountable institutions ensure transparency and respond to public interests effectively and equitably. This paper employs an exploratory study and aims to address how Grameenphone Limited, a leading multinational telecommunication company in Bangladesh is contributing to the country's social development. To investigate the research questions a documentary research approach is pursued. Documentary research is the use of documentary sources in social research. It refers to the analysis of the documents that contains information about the phenomenon under investigation. The findings show that Grameenphone Ltd. played a crucial role in creating equal opportunities for men and women to contribute to society. Furthermore, it also contributed in creating a cohesive society which allowed individuals to work together to achieve common goals peacefully by overcoming hurdles. Lastly, though social compliance, CSR and environmental sustainability, GP ensured transparency and responded to public interests effectively and equitably. To the best of our knowledge, this is one of the first studies which strive to explore how mobile telecommunications can contribute to social development. Contribution/ Originality: This paper employs an exploratory study and aims to address how Grameenphone Limited, a leading multinational telecommunication company in Bangladesh is contributing to the country's social development. 1. INTRODUCTION According to a World Bank report, social development is the transformation of institutions to empower people. Since there is no comprehensive theory guiding on how this is achievable, World Bank, based on their experience, identified three operational principles to guide its approach to social development: inclusion, cohesion, and accountability. Social Inclusion encourages equal opportunities for men and women to contribute to society. Cohesive society allows individuals to work together to achieve common goals peacefully by overcoming hurdles. Accountable institutions ensure transparency and respond to public interests effectively and equitably (Bank, 2005).