Loading...
Publication
Analysis of the role of national culture in the relationship between performance and environmental disclosure
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 464.45 KB | Adobe PDF |
Advisor(s)
Abstract(s)
Objetivo: O presente trabalho objetivou investigar o papel da cultura na relação entre o desempenho e o nível de divulgação (disclosure) ambiental. Referencial teórico: O modelo de Hofstede foi utilizado para medição da cultura. Clarkson et. al. (2008) apresentam a base para verificação do nível de divulgação a partir de um checklist de itens presentes nos relatórios de sustentabilidade das entidades. A proxy para desempenho ambiental foi definida de maneiras diversas por autores, sendo utilizado para o presente estudo o Ranking Global 100 da revista Corporate Knights. Método: Os dados foram coletados para as entidades presentes nos rankings dos anos de 2019 e 2020, resultando numa amostra de 123 empresas com 191 observações empresa-ano. Foi utilizada a regressão de mínimos quadrados ordinários com dados empilhados. Resultados e conclusão: Os resultados encontrados mostram uma relação positiva e significativa entre o disclosure e o desempenho ambiental apenas quando as dimensões culturais foram incluídas como mediadoras na relação. Verificou-se que a relação positiva diminui em função dos níveis de individualismo e de distância do poder e se intensifica em países com maiores níveis de masculinidade. Implicações da pesquisa: O estudo contribui com a identificação do efeito moderador da cultura na relação entre desempenho e disclosure ambiental, além de contribuir para a avaliação dos gerentes quanto à divulgação de informações ambientais, principalmente para empresas multinacionais.
Originalidade/valor: São fornecidas evidências aos normatizadores e reguladores da importância da consideração dos aspectos culturais quando da implementação ou análise do cumprimento de diretrizes sobre o nível de divulgação e o desempenho ambiental.
Purpose: This study aims to investigate the role of culture in the relationship between performance and the level of environmental disclosure. Theoretical framework: Hofstede's model was used with the cultural dimensions of power distance, individualism, masculinity, uncertainty avoidance, long-term orientation and indulgence. Clarkson et. al. (2008) presents the basis for verifying the level of disclosure from a checklist of items present in the entities' sustainability reports. The proxy for environmental performance was defined in different ways by authors, the present study uses the Corporate Knights magazine’s Ranking Global 100, which lists the 100 most sustainable entities in the world. Method/design/approach: Ordinary least squares regression was used with stacked data collected for the years 2018 and 2019. Results and conclusion: The results found show a positive and significant relationship between disclosure and environmental performance only when cultural dimensions were included as mediators in the relationship, contrary to models that relate the two aspects directly or even with the inclusion of cultural dimensions as independent variables. It was found that the positive relationship decreases as a function of individualism and power distance levels and intensifies in countries with higher levels of masculinity. Research implications: The study contributes to the literature about the relationship between performance and environmental disclosure, adding a new perspective. Originality/Value: Provides evidence to standard-setters and regulators of the importance of considering cultural aspects when implementing or analyzing compliance with guidelines on the level of disclosure and environmental performance.
Purpose: This study aims to investigate the role of culture in the relationship between performance and the level of environmental disclosure. Theoretical framework: Hofstede's model was used with the cultural dimensions of power distance, individualism, masculinity, uncertainty avoidance, long-term orientation and indulgence. Clarkson et. al. (2008) presents the basis for verifying the level of disclosure from a checklist of items present in the entities' sustainability reports. The proxy for environmental performance was defined in different ways by authors, the present study uses the Corporate Knights magazine’s Ranking Global 100, which lists the 100 most sustainable entities in the world. Method/design/approach: Ordinary least squares regression was used with stacked data collected for the years 2018 and 2019. Results and conclusion: The results found show a positive and significant relationship between disclosure and environmental performance only when cultural dimensions were included as mediators in the relationship, contrary to models that relate the two aspects directly or even with the inclusion of cultural dimensions as independent variables. It was found that the positive relationship decreases as a function of individualism and power distance levels and intensifies in countries with higher levels of masculinity. Research implications: The study contributes to the literature about the relationship between performance and environmental disclosure, adding a new perspective. Originality/Value: Provides evidence to standard-setters and regulators of the importance of considering cultural aspects when implementing or analyzing compliance with guidelines on the level of disclosure and environmental performance.
Description
Artigo publicado em revista científica internacional.
Keywords
Cultura Desempenho ambiental Disclosure ambiental Sustentabilidade Culture Environmental performance Environmental disclosure Sustainability
Citation
Barbosa, T. M. de S., Morais, H. C. B., Albuquerque, F., & Silva, D. (2022). Analysis of the Role of National Culture in the Relationship between Performance and Environmental Disclosure. Revista De Gestão Social E Ambiental, 16(1), e02907. https://doi.org/10.24857/rgsa.v16.2907