Adam, Mohamad and Meutia, Inten (2018) THE DISCLOSURE OF SUSTAINABILITY REPORTING IN BANKING IN HOFSTEDE’S CULTURAL DIMENSION. International Journal of Economics, Commerce and Management, 6 (10). pp. 43-57. ISSN 2348 0386
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Abstract
The objective of this study is to analyze the relationship between cultural indices in Hofstede's cultural dimensions with the disclosure of sustainability reporting in the banks in 15 developing countries and 18 developed countries in 2016. The disclosure of sustainability reporting is proxied by the Sustainability Reporting Disclosure Index (SRDI) variable. Content analysis is an analytical technique used to identify the contents of sustainability reports and annual reports. Then, a Bivariate Spearman correlation test is conducted to measure the relationship between Hofstede's cultural dimensions and the level of disclosure of sustainability reporting. The results of the study reveal that a high dimension of power distance is associated with the low level of disclosure of sustainability reporting. High uncertainty avoidance and individualism dimensions are found to be related to the high disclosure of sustainability reporting. Meanwhile, masculinity was found to be negatively related to the disclosure of sustainability reporting. This is probably due to the fact that the management in making disclosures is not ambitious, competitive and materialistic. Long-term orientation is found to be unrelated.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | Dr Inten Meutia |
| Date Deposited: | 17 Jul 2022 22:09 |
| Last Modified: | 17 Jul 2022 22:09 |
| URI: | http://repository.unsri.ac.id/id/eprint/73953 |
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