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Desempenho ambiental, BOARD e cultura nas empresas cotadas nos BRICS: uma abordagem mediadora e moderadora
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Ultimamente, o desempenho ambiental passou a ser uma prioridade a nível mundial, incentivando a crescente consciencialização relativa a questões ecológicas e à procura por práticas sustentáveis. O estudo investiga de que forma as características do conselho de administração influenciam o desempenho ambiental das empresas. Para além dos efeitos diretos, analisa também relações indiretas e condicionais considerando o CSR Committee como variável independente, a diversidade de género como mediadora e a dimensão
cultural de masculinity / femininity de Hofstede como moderadora. O estudo irá concentrar-se entre os anos de 2015 a 2024, nos países fundadores dos BRICS (Brasil, Rússia, Índia, China e África do Sul), devido a cada um possuir características únicas em termos de mercado, cultura e regulamentação ambiental. Os resultados indicam que a dimensão do conselho, a diversidade de género, a presença de membros não executivos e a existência de comités de sustentabilidade estão positivamente associadas ao desempenho ambiental, enquanto o CEO duality e a presença de membros independentes apresentam efeitos negativos. A análise de regressão confirmou a relevância das variáveis de governance, ainda que com poder explicativo moderado. O modelo de mediaçãomoderação de Hayes revelou que o impacto dos CSR Committees depende do contexto cultural: em países com culturas mais femininas, estes comités favorecem a diversidade de género e associam-se a melhores práticas ambientais, ao passo que em culturas mais masculinas o efeito é reduzido ou negativo. Estes resultados sublinham que os mecanismos de governance não são universais e que a cultura nacional condiciona a sua
eficácia, destacando a importância da diversidade e da adaptação às especificidades contextuais para promover práticas empresariais sustentáveis.
Lately, environmental performance has become a global priority, encouraging growing awareness of ecological issues and the search for sustainable practices. This study investigates how the characteristics of the board of directors’ influence companies’ environmental performance. Beyond direct effects, it also analyses indirect and conditional relationships, considering the CSR Committee as the independent variable, gender diversity as the mediator, and Hofstede’s masculinity/femininity cultural dimension as the moderator. The study focuses on the years 2015 to 2024 in the founding BRICS countries (Brazil, Russia, India, China, and South Africa), as each presents unique features in terms of market, culture, and environmental regulation. The results indicate that board size, gender diversity, the presence of non-executive members, and the existence of sustainability committees are positively associated with environmental performance, whereas CEO duality and the presence of independent members show negative effects. The regression analysis confirmed the relevance of governance variables, although with moderate explanatory power. Hayes’ mediation-moderation model revealed that the impact of CSR Committees depends on cultural context: in more feminine cultures, these committees promote gender diversity and are linked to better environmental practices, whereas in more masculine cultures, the effect is weaker or negative. These findings highlight that governance mechanisms are not universal and that national culture conditions their effectiveness, stressing the importance of diversity and contextual adaptation in fostering sustainable business practices.
Lately, environmental performance has become a global priority, encouraging growing awareness of ecological issues and the search for sustainable practices. This study investigates how the characteristics of the board of directors’ influence companies’ environmental performance. Beyond direct effects, it also analyses indirect and conditional relationships, considering the CSR Committee as the independent variable, gender diversity as the mediator, and Hofstede’s masculinity/femininity cultural dimension as the moderator. The study focuses on the years 2015 to 2024 in the founding BRICS countries (Brazil, Russia, India, China, and South Africa), as each presents unique features in terms of market, culture, and environmental regulation. The results indicate that board size, gender diversity, the presence of non-executive members, and the existence of sustainability committees are positively associated with environmental performance, whereas CEO duality and the presence of independent members show negative effects. The regression analysis confirmed the relevance of governance variables, although with moderate explanatory power. Hayes’ mediation-moderation model revealed that the impact of CSR Committees depends on cultural context: in more feminine cultures, these committees promote gender diversity and are linked to better environmental practices, whereas in more masculine cultures, the effect is weaker or negative. These findings highlight that governance mechanisms are not universal and that national culture conditions their effectiveness, stressing the importance of diversity and contextual adaptation in fostering sustainable business practices.
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Características do Conselho de Administração Cultura nacional BRICS Desempenho ambiental Modelo de Hayes Board characteristics National culture Environmental performance Hayes model