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Cultural Influence on Corporate Sustainability: A Board of Directors Perspective

Author

Listed:
  • Diana Escandon-Barbosa

    (Facultad De Ciencias Económicas y Administrativas, Pontificia Universidad Javeriana Cali, Cali 760031, Colombia)

  • Jairo Salas-Paramo

    (Facultad De Ciencias Económicas y Administrativas, Pontificia Universidad Javeriana Cali, Cali 760031, Colombia)

  • José Luis Duque

    (Facultad De Ciencias Económicas y Administrativas, Pontificia Universidad Javeriana Cali, Cali 760031, Colombia)

Abstract

This research aims to analyze the triple moderating effect of the board of directors in the country culture of a firm and its influence on the relationship between organizational innovation and organizational learning in corporate sustainability. A survey of 400 exporting companies of different commercial products from Colombia, Peru, Ecuador, and Bolivia was used to carry out this research. We used the structural equations model to explore the analysis of the causal and moderation relationships between the variables under study. As a result, it was found that the influence of the board of directors of a firm is essential for innovation processes because they drive their results to corporate sustainability. This last approach is due to the strategic approach adopted by large companies. In the case of SMEs, it was not possible to demonstrate that the board of directors has such a degree of influence. In the case of the moderating effect of the board of directors on the country’s culture, it was possible to observe that the board of directors becomes a factor in the firm’s performance despite its geographical location, which determines the influence of culture on its operation in corporations such as SMEs.

Suggested Citation

  • Diana Escandon-Barbosa & Jairo Salas-Paramo & José Luis Duque, 2023. "Cultural Influence on Corporate Sustainability: A Board of Directors Perspective," IJFS, MDPI, vol. 11(4), pages 1-20, November.
    • Handle: RePEc:gam:jijfss:v:11:y:2023:i:4:p:132-:d:1275049
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    References listed on IDEAS

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    1. Kar Shun Wong & Azlan Amran & Ei Yet Chu, 2023. "Institutional antecedents of integrated reporting quality: The moderating role of board independence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 621-640, March.
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