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

Gallego‐Álvarez, Isabel; Ortas, Eduardo

doi:10.1016/j.ibusrev.2016.09.003

Cited by 181 publications

(177 citation statements)

References 84 publications

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“…The findings of Esteban, Villardon, and Sanchez (2017) A number of authors indicate in their papers that organizational culture influences operational practices and effectiveness of CSR applications (Kalyar, Rafi, & Kalyar, 2013;Yu & Choi, 2016). Arminen et al (2018) pointed out that many studies related to the effect of culture on business have adapted Hofstede's (1980Hofstede's ( , 1984Hofstede's ( , 2001 framework of cultural value dimensions (e.g., Arnold, Bernardi, Neidermeyer, & Schmee, 2007;Beekun, Hamdy, Westerman, & HassabElnaby, 2008;Cai, Pan, & Statman, 2016;Gallego-Álvarez & Ortas, 2017;Haxhi & van Ees, 2010). The findings of Esteban et al (2017) confirmed that national cultural dimensions exert important pressures on company culture, CSR, and corporate sustainability (Miska, Szocs, & Schiffinger, 2018).…”

Section: Hofstede's Culture Dimensionsmentioning

confidence: 71%

“…). Studies based on such reports are not free of limitations resulting from the data reliability caused by, for example, different corporate governance systems and institutional contexts (e.g.,Gallego-Álvarez & Ortas, 2017;Uribe-Bohorquez, Martínez-Ferrero, & García-Sánchez, 2018). Moreover, based on the opinion ofDu et al (2015) that employees' attitudes are not homogeneous, and heterogeneity is essential for a deeper understanding of employee's reactions to CSR, the applied method of analyzing CSR practice appears to be more effective than CEO or CSR managers' self-reports.…”

mentioning

confidence: 99%

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How to achieve sustainability?—Employee's point of view on company's culture and CSR practice

Kucharska

Kowalczyk²

2018

Corp Soc Responsibility Env

131

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The people are the company. This study aims to examine the structure of relationships between company culture, performance, corporate social responsibility (CSR), and reputation, as seen from the employee's perspective, to determine which company culture factors most influence CSR practice and, as a result, sustain a company's development and improve its performance. To accomplish this goal, we conducted a survey among employees of Polish construction companies regarding CSR practices in their organizations. We applied a structural equation model based on 539 individual cases. For a better understanding of the employee's perception of CSR practice, the model included control variables such as company size and position in the company.Our findings suggest that company reputation is a strong mediator of the CSR practice and company performance relationship, and the cultural dimension of long-term orientation has the greatest influence on CSR practice. The study advances the knowledge on the subject using a microlevel approach to stakeholders' engagement in CSR by exploring the personalized employee-centric view of organizational culture, CSR practice, and company reputation to sustain a company's development and improve its performance.

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Section: Hofstede's Culture Dimensionsmentioning

confidence: 71%

mentioning

confidence: 99%

How to achieve sustainability?—Employee's point of view on company's culture and CSR practice

Kucharska

Kowalczyk²

2018

Corp Soc Responsibility Env

131

View full text Add to dashboard Cite

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“…Table 3 Step 3: Obtaining the aggregating matrix These vague numbers compute the benefit and cost scores by applying Equations (7) and (8) and then follow with Equations (9)- (14) to acquire the aggregating matrix. Subsequently, adopting Equations (15) and (16) transforms the aggregating matrix into a reachability matrix with binary code as presented in Table 4.…”

Section: Resultsmentioning

confidence: 99%

“…Stakeholder theory provides a new concept to illustrate the effects of management: it shows that the needs of shareholders can be satisfied without fulfilling the needs of stakeholders [7,8]. The most important function of this theory is that it distinguishes the different needs among stakeholders and then identifies the appropriate activities to respond to their needs.…”

Section: Introductionmentioning

confidence: 99%

Constructing a Hierarchical Agribusiness Framework in Chinese Belt and Road Initiatives under Uncertainty

Cui

Zhang

et al. 2018

Sustainability

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Abstract:As a result of China launching its belt and road initiatives, an increasing number of firms are searching for an approach to developing sustainability. In particular, agribusinesses are encountering difficulties exploring decisive practices for sustainable food in a context involving diverse stakeholders. To clarify these differences in expectations between agribusinesses and their stakeholders, this study employs vague sets associated with interpretive structural modelling to develop a framework for agribusinesses and their customers. A comparison of these two frameworks reveals that the government still plays a key role in motivating sustainable food development in terms of establishing the relevant regulations and processes. Moreover, the customer is the final stakeholder that must be taken into account by agribusiness. Both agribusinesses and customers are concerned about health and safety considerations in sustainable food. Further details related to this context are addressed in the present study.

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“…The variety of environmental perspectives on sustainability demonstrates varying emphasis on either altering the resource side or the demand side of the equation [74][75][76][77][78][79][80][81][82][83]. They reflect a spectrum from a dark green ecological perspective [84] to a light green perspective (see [85]) which draws on different epistemological assumptions and rationalities.…”

Section: Introductionmentioning

confidence: 99%

Application of Structural Equation Modeling (SEM) to Solve Environmental Sustainability Problems: A Comprehensive Review and Meta-Analysis

et al. 2017

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Most methodological areas assume common serious reflections to certify difficult study and publication practices, and, therefore, approval in their area. Interestingly, relatively little attention has been paid to reviewing the application of Structural Equation Modeling (SEM) in environmental sustainability problems despite the growing number of publications in the past two decades. Therefore, the main objective of this study is to fill this gap by conducting a wide search in two main databases including Web of Science and Scopus to identify the studies which used SEM techniques in the period from 2005 to 2016. A critical analysis of these articles addresses some important key issues. On the basis of our results, we present comprehensive guidelines to help researchers avoid general pitfalls in using SEM. The results of this review are important and will help researchers to better develop research models based on SEM in the area of environmental sustainability.

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

Cited by 181 publications

References 84 publications

How to achieve sustainability?—Employee's point of view on company's culture and CSR practice

How to achieve sustainability?—Employee's point of view on company's culture and CSR practice

Constructing a Hierarchical Agribusiness Framework in Chinese Belt and Road Initiatives under Uncertainty

Application of Structural Equation Modeling (SEM) to Solve Environmental Sustainability Problems: A Comprehensive Review and Meta-Analysis

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