Sustainability Information in  Large-sized Companies in Europe: Does National Culture Matter?

Sörensson, Anna; Bogren, Maria; Cawthorn, Annika

doi:10.18848/2325-1115/cgp/v15i01/45-62

Cited by 3 publications

(2 citation statements)

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“…, 2015; Garcia-Sanchez et al. , 2016; Gallego-Álvarez and Ortas, 2017; Gallén and Peraita, 2018; Sörensson et al. , 2019).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Another stream of research has investigated the association between national culture and nonfinancial reporting (Orij, 2010;Garc ıa-S anchez et al, 2013;Khlif et al, 2015;Garcia-Sanchez et al, 2016;Gallego-Alvarez and Ortas, 2017;Gall en and Peraita, 2018;S€ orensson et al, 2019). For example, Khlif et al (2015) investigated the moderating effect of cultural dimensions (i.e.…”

Section: Prior Researchmentioning

confidence: 99%

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Investigating the role of national culture on integrated report assurance: international evidence

Uyar

Kılıç

Kuzey

2021

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PurposeDrawing on neo-institutional, stakeholder, social contract and contingency theories, the objective of this study is to examine whether cultural values across countries may influence decisions to assure integrated reports.Design/methodology/approachFor this purpose, the authors have collected integrated reporting assurance, national culture and firm-specific data from several sources for the years ranging between 2011 and 2016 and have performed pooled and panel logistic regression analyses.FindingsThe authors found that corporations established in countries where the following characteristics prevail have higher tendencies to assure integrated reports: high collectivism among people, low power distance, strong feminine values rather than masculine values, high uncertainty avoidance, pursuance of short-term goals rather than long-term and a low level of indulgence.Research limitations/implicationsThe study is not free from limitations. First, the authors were only able to obtain assurance data for the years between 2011 and 2016 since 2011 was the initial year in which integrated reporting was adopted. Second, culture variables used throughout the study remained the same for each year due to the unavailability of differing data. This was noted in prior studies as well; thus, this is not an exception. Third, the assumption that all companies in a country have the same culture score is inherent in the scoring system of countries (Orij, 2010).Practical implicationsBased on the results, the authors drew implications for organizations, policymakers and assurance service providers. Multinational corporations can benefit from the outcome of this study by considering national cultures in formulating their corporate strategies. Finally, assurance service providers can position themselves in the marketplace by the findings of this study.Originality/valueThis paper aims to enhance the comprehension of corporate reporting practices by companies that operate in different countries, with necessarily varying cultural values. To the best knowledge of the authors, no prior study has yet examined the impact of national culture on the assurance of integrated reports.

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“…, 2015; Garcia-Sanchez et al. , 2016; Gallego-Álvarez and Ortas, 2017; Gallén and Peraita, 2018; Sörensson et al. , 2019).…”

Section: Literature Reviewmentioning

confidence: 99%

Section: Prior Researchmentioning

confidence: 99%

Investigating the role of national culture on integrated report assurance: international evidence

Uyar

Kılıç

Kuzey

2021

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Sustainable development and national cultures: a quantitative and qualitative analysis of the research field

Piwowar‐Sulej

2021

Environ Dev Sustain

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National culture (NC) plays a crucial role in transitioning societies toward sustainable development (SD) which is based on the triple bottom line (TBL) approach. The impact of NC should be broadly analyzed, taking into account the perspective of individuals, organizations, societies, etc. This constitutes the general field of “national culture sustainable development” (NCSD). To the author’s knowledge, this is the first literature review conducted on the above-defined NCSD field and based on a mixed-methods analysis. It contributes to the development of knowledge by presenting the scientific structure of the general NCSD research field and the main detailed problems addressed in the papers assigned to this field, synthesizing the previous research findings, and emphasizing the need to examine SD holistically. This study revealed that the interest of academics in the NCSD field is growing. The scientific structure of this field is formed by 80 articles, including 63 empirical papers which were based mostly on the analysis of secondary data. The most popular topic in previous studies was the relationship between cultural dimensions (authored by Hofstede) and practices related to reporting on sustainability. Cultural characteristics were combined with the data from different sources and covered different numbers of countries. Subsequent research projects were methodologically separate from the previous ones which implied inconsistent results. Papers discussing the linkage between national culture and all elements of the TBL concept together are rare. The above highlights, i.e., the need for more research based on a holistic approach to SD, methodological rigor and continuity.

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Tourism companies’ sustainability communication – creating legitimacy and value

Bogren

Sörensson

2021

Scandinavian Journal of Hospitality and Tourism

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Sustainability Information in Large-sized Companies in Europe: Does National Culture Matter?

Cited by 3 publications

References 0 publications

Investigating the role of national culture on integrated report assurance: international evidence

Investigating the role of national culture on integrated report assurance: international evidence

Sustainable development and national cultures: a quantitative and qualitative analysis of the research field

Tourism companies’ sustainability communication – creating legitimacy and value

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