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Does board independence affect environmental disclosures by multinational corporations? Moderating effects of national culture

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  • Xinjian Cui
  • Xuhui Peng
  • Jia Jia
  • Dongxiao Wu

Abstract

Over the past two decades, corporate social responsibility has become an important topic in business practice research. In this study, we investigate the relationship between board independence and environmental disclosures made by multinational corporations (MNCs) and the moderating effects of national culture on that relationship. We empirically test these objectives with a data set of 151 MNCs based in China, Japan, the UK, and the USA, using content analysis and a new method for measuring environmental disclosures of MNCs. Results indicate (1) a significantly positive relationship between board independence and environmental disclosures for MNCs and (2) that masculinity and uncertainty avoidance negatively moderate this relationship, demonstrating the important role of culture in corporate disclosures.

Suggested Citation

  • Xinjian Cui & Xuhui Peng & Jia Jia & Dongxiao Wu, 2020. "Does board independence affect environmental disclosures by multinational corporations? Moderating effects of national culture," Applied Economics, Taylor & Francis Journals, vol. 52(52), pages 5687-5705, November.
  • Handle: RePEc:taf:applec:v:52:y:2020:i:52:p:5687-5705
    DOI: 10.1080/00036846.2020.1770681
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    Citations

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    Cited by:

    1. Xuhui Peng & Tian Qi & Gang Wang, 2022. "Board Gender Diversity, Corporate Social Disclosures, and National Culture," SAGE Open, , vol. 12(4), pages 21582440221, October.
    2. Mohammed Benlemlih & Çiğdem Vural Yavaş, 2024. "Economic Policy Uncertainty and Climate Change: Evidence from CO2 Emission," Journal of Business Ethics, Springer, vol. 191(3), pages 415-441, May.
    3. Shenghui Li & Wenyan Xu & Jingqi Yin, 2023. "Cross-cultural differences in retracted publications of male and female from a global perspective," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(7), pages 3805-3826, July.
    4. Charl de Villiers & Jing Jia & Zhongtian Li, 2022. "Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4523-4568, December.
    5. Liu, Chengyun & Su, Kun & Zhang, Miaomiao, 2021. "Water disclosure and financial reporting quality for social changes: Empirical evidence from China," Technological Forecasting and Social Change, Elsevier, vol. 166(C).
    6. Maria Aluchna & Maria Roszkowska‐Menkes & Sana Khan, 2024. "Corporate governance perspective on environmental reporting: Literature review and future research agenda," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1550-1577, May.
    7. Yang Liu & Han Zhang & Fukang Zhang, 2024. "The power of CEO growing up in poverty: Enabling better corporate environmental, social, and governance (ESG) performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1610-1633, May.

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