Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?

Cubilla‐Montilla, Mitzi; Librero, Ana Belén Nieto; Galindo-Villardón, Purificación; Vicente‐Galindo, Purificación; García‐Sánchez, Isabel‐María

doi:10.1002/csr.1733

Cited by 56 publications

(64 citation statements)

References 155 publications

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“…Robbins () states that the cultural dimensions of Hofstede () are a frame of reference for differentiating national cultures. This reference is originally integrated into four dimensions (individualism/collectivism, masculinity/femininity, tolerance/evasion of uncertainty, and power distance); and from there, it becomes a model of culture (Hofstede, ; Hofstede & Hofstede, ) widely used in the field of CSR (Christie, Kwon, Stoeberl, & Baumhart, ; Cubilla‐Montilla, Nieto‐Librero, Galindo‐Villardón, Vicente Galindo, & García‐Sánchez, ; Gallego‐Álvarez & Ortas, ; I. M. García‐Sánchez et al, 2013; Ho, Wang, & Vitell, ; Husted, ; Newson & Deegan, ; Orij, ; Park, Russell, & Lee, ; Peng, Dashdeleg, & Chih, ; Vachon, ; Van der Laan Smith, Adhikari, & Tondkar, ; Vitell, Paolillo, & Thomas, ; Waldman et al, ).…”

Section: Environmental Information and Isomorphismmentioning

confidence: 99%

What companies do not disclose about their environmental policy and what institutional pressures may do to respect

Cubilla‐Montilla

Galindo‐Villardón

Librero

et al. 2019

Corp Soc Responsibility Env

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The information contained in corporate social responsibility (CSR) reports is a controversial issue, and it has generated an important debate among academics regarding company disclosure strategies. Environmental matters are especially relevant given their impact on sustainable development. The present study has two objectives. The first is to determine which Global Reporting Initiative (GRI) environmental indicators are reported less frequently. The second is to predict the evolution of these indicators in light of the institutional pressures that companies try to resist. Specifically, the study of the environmental dimension of the GRI focusses on an analysis of the following: materials, energy, water, biodiversity, emissions, effluents and waste, products and services, compliance, transport, environmental assessment, and environmental grievance mechanisms. A content analysis of CSR reports from some of the world's largest companies reveals that the indicators least disclosed by companies relate to the environmental aspects of biodiversity. The dissemination of environmental indicators is influenced by normative, mimetic, and (to a lesser extent) coercive pressures. In addition, we observe that mimetic institutional pressures under a national and industrial vision influence the dissemination of environmental information. In terms of cultural dimensions, companies located in long-term, feminine, and collectivist countries tend to disseminate environmental information accordingly.

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Section: Environmental Information and Isomorphismmentioning

confidence: 99%

What companies do not disclose about their environmental policy and what institutional pressures may do to respect

Cubilla‐Montilla

Galindo‐Villardón

Librero

et al. 2019

Corp Soc Responsibility Env

Self Cite

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“…In practice, however, several studies have revealed the existence of information deficiencies (Asif, Searcy, dos Santos, & Kensah, 2013;Mio, 2010;Moseñe, Burritt, Sanagustín, Moneva, & Tingey-Holyoak, 2013;Rodrigue, 2014) that hinder decision-making by the different stakeholders (Fonseca, McAllister, & Fitzpatrick, 2012;O'Dwyer, Unerman, & Hession, 2005). Among other weaknesses, the fact that the information disclosed is minimal, of limited effectiveness and credibility, and rarely comparable, all limits corporate transparency (Amini, Bienstock, & Narcum, 2018;Boiral & Henri, 2017; Cubilla-Montilla, Nieto-Librero, Galindo-Villardón, Vicente Galindo, & Garcia-Sanchez, 2019;Hossain, Momin, Rowe, & Quaddus, 2017;Mio, 2010). In addition, it has been empirically demonstrated that the relevance of the NFI disclosed is associated with the existence of firms' incentives.…”

Section: Introductionmentioning

confidence: 99%

What colour is the corporate social responsibility report? Structural visual rhetoric, impression management strategies, and stakeholder engagement

García‐Sánchez

Araújo‐Bernardo

2019

Corp Soc Responsibility Env

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This paper analyses the level of managerial discretion in the practice of disclosing social and environmental information using impression management techniques based on visual rhetoric and associated with the structural dimension of the size of graphics and photographs and the colour of these images and of the animations in the report. From a sample of 105 non‐financial information statements from the 35 Spanish companies that were part of the IBEX 35 in 2018, 2017, and 2013, the results suggest two different impression management strategies used by companies to manage stakeholder's perception, with specific features at the industry level and with different levels of divergence/convergence in the structural dimensions of size or colour according to the level of standardisation in the revealed information.

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“…This method has been applied by Carrasco et al [32] in hydrology; Cubilla-Montilla et al [33], Amor-Esteban et al [34] and García-Sánchez et al [35] in the context of corporate social responsibility; Castellanos-Martín et al [36] in breast cancer research; Gallego-Alvarez et al [37] and Tejedor-Flores [38] to analyse sustainability; Nieto-Librero et al [39] in geochemical studies; Hernández et al [40] to study bioactive compounds in agriculture; Mendes et al [30] in environmental science; García-Talegón [41], in geology, and; Orfao et al [42] in immunology.…”

Section: Methodology I: Hj-biplot Methodsmentioning

confidence: 99%

Exploring Relationships between Environmental Performance, E-Government and Corruption: A Multivariate Perspective

et al. 2019

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In order to improve environmental performance, the participation of effective and transparent citizens and governments that help counteract corruption in environmental matters is crucial. In this sense, this work focuses on exploring relationships between e-participation, e-government, the corruption index and environmental performance indicators. To this end, a sample comprising 116 countries from varying geographic regions is used in conjunction with indicators of environmental performance, e-participation, e-government and the corruption index. Through the use of the HJ-biplot and STATIS multivariate statistical techniques, it will be possible to observe the role that these variables play in countries’ behavioural patterns with respect to environmental performance. The results show a correlation between the indicator ‘perception of corruption’ and environmental performance; therefore, the lower the level of corruption, the higher the environmental performance index. We conclude that countries that exhibit more e-participation, lower levels of corruption and better level income are more likely to follow policies and programmes aimed at achieving better environmental performance.

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Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?

Cited by 56 publications

References 155 publications

What companies do not disclose about their environmental policy and what institutional pressures may do to respect

What companies do not disclose about their environmental policy and what institutional pressures may do to respect

What colour is the corporate social responsibility report? Structural visual rhetoric, impression management strategies, and stakeholder engagement

Exploring Relationships between Environmental Performance, E-Government and Corruption: A Multivariate Perspective

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