Corporate social disclosures in the context of national cultures and stakeholder theory.pdf

《Corporate social disclosures in the context of national cultures and stakeholder theory.pdf》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、Thecurrentissueandfulltextarchiveofthisjournalisavailableatwww.emeraldinsight.com/0951-3574.htmAAAJCorporatesocialdisclosuresin23,7thecontextofnationalculturesandstakeholdertheory868Rene´OrijLeidenUniversity,Leiden,TheNetherlandsReceived19January2009Revised17

2、September200925January2010Accepted31March2010AbstractPurposeThepurposeofthisstudyistoinvestigatewhethercorporatesocialdisclosurelevelsrelatetonationalcultures.Design/methodology/approachThesampleconsistedof600largecompaniesfrom22countries.Culturalmeasureswere

3、applied:ameasureforsecrecy,asproposedbyHopeetal.andanewlyconstructedmeasureforgenerictypesofcultures(Gannon),bothderivedfromHofstedesnationalculturedimensions.Twootherdimensions,masculinityandlong-termorientation,notpartofsecrecyandgenerictypesofculturemeasur

4、es,werealsotestedseparately.FindingsAnumberofsignificantstatisticalrelationshipsbetweencorporatesocialdisclosuresandculturalmeasuresareidentified.Theresultsareconsistentwiththeassociationssuggestedbystakeholdertheoryandacountry-specificstakeholderorientation.Iti

5、sconcludedthatcorporatesocialdisclosurelevelsarelikelytobeinfluencedbynationalcultures.Researchlimitations/implicationsTheresultsofVanderLaanSmithetal.arelargelysupported.Cultureisclearlyrelatedtocorporatesocialdisclosurelevels,althoughculturaldatamayneedrefine

6、ment.Further,thepotentiallimitationsoftheapplicationofstakeholdertheoryforthistypeofstudyneedtobetakenintoaccount.PracticalimplicationsTheoutcomescanbeusefultothemanagersofmultinationalcorporations,whenpreparingcorporatesocialdisclosures.Originality/valueInst

7、eadofacomparisonbetweentwonations,asisundertakenbyVanderLaanSmithetal.ascaledrelationshipbetweengenerictypesofculturesandCSDlevelsisfound.KeywordsAccounting,Stakeholderanalysis,Disclosure,Nationalcultures,CorporatesocialresponsibilityPapertypeResearchpaperInt

8、roductionCorporatesocialresponsibility(CSR)anditsrelatedcorporatesocialdisclosures(CSD)havebeenontheresearchagendaformorethan35years[1].CSRresearchwasstimulatedbythehopethatsocietycouldbe