{"id":"https://openalex.org/W4282831692","doi":"https://doi.org/10.1108/medar-06-2021-1356","title":"Environmental, social and governance (ESG) disclosure and firm performance: does national culture matter?","display_name":"Environmental, social and governance (ESG) disclosure and firm performance: does national culture matter?","publication_year":2022,"publication_date":"2022-06-13","ids":{"openalex":"https://openalex.org/W4282831692","doi":"https://doi.org/10.1108/medar-06-2021-1356"},"language":"en","primary_location":{"id":"doi:10.1108/medar-06-2021-1356","doi":"https://doi.org/10.1108/medar-06-2021-1356","is_oa":false,"landing_page_url":"https://doi.org/10.1108/medar-06-2021-1356","pdf_url":null,"source":{"id":"https://openalex.org/S4210222895","display_name":"Meditari Accountancy Research","issn_l":"1022-2529","issn":["1022-2529","2049-372X","2049-3738"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","dhet","jufo-1","norway-1","poland-140","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Meditari Accountancy Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5023427866","display_name":"Shaista Wasiuzzaman","orcid":"https://orcid.org/0000-0002-0244-2174","observed_orcids":["https://orcid.org/0000-0002-0244-2174"]},"institutions":[{"id":"https://openalex.org/I200859690","display_name":"Universiti Teknologi Brunei","ror":"https://ror.org/004y7f915","country_code":"BN","type":"education","lineage":["https://openalex.org/I200859690"]}],"countries":["BN"],"is_corresponding":false,"raw_author_name":"Shaista Wasiuzzaman","raw_affiliation_strings":["School of Business, Universiti Teknologi Brunei, Gadong, Brunei Darussalam"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business, Universiti Teknologi Brunei, Gadong, Brunei Darussalam","institution_ids":["https://openalex.org/I200859690"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5048383131","display_name":"Ibrahim Aramide Salihu","orcid":"https://orcid.org/0000-0002-2416-0370","observed_orcids":["https://orcid.org/0000-0002-2416-0370"]},"institutions":[{"id":"https://openalex.org/I200859690","display_name":"Universiti Teknologi Brunei","ror":"https://ror.org/004y7f915","country_code":"BN","type":"education","lineage":["https://openalex.org/I200859690"]}],"countries":["BN"],"is_corresponding":false,"raw_author_name":"Salihu Aramide Ibrahim","raw_affiliation_strings":["School of Business, Universiti Teknologi Brunei, Gadong, Brunei Darussalam"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business, Universiti Teknologi Brunei, Gadong, Brunei Darussalam","institution_ids":["https://openalex.org/I200859690"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5060941812","display_name":"Farahiyah Kawi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I200859690","display_name":"Universiti Teknologi Brunei","ror":"https://ror.org/004y7f915","country_code":"BN","type":"education","lineage":["https://openalex.org/I200859690"]}],"countries":["BN"],"is_corresponding":false,"raw_author_name":"Farahiyah Kawi","raw_affiliation_strings":["School of Business, Universiti Teknologi Brunei, Gadong, Brunei Darussalam"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business, Universiti Teknologi Brunei, Gadong, Brunei Darussalam","institution_ids":["https://openalex.org/I200859690"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I200859690"],"apc_list":null,"apc_paid":null,"fwci":15.1192,"has_fulltext":false,"cited_by_count":97,"citation_normalized_percentile":{"value":0.98985223,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":100},"biblio":{"volume":"31","issue":"5","first_page":"1239","last_page":"1265"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/esg-disclosure","display_name":"ESG disclosure","score":0.9639999866485596},{"id":"https://openalex.org/keywords/firm-performance","display_name":"firm performance","score":0.8840000033378601},{"id":"https://openalex.org/keywords/national-culture","display_name":"national culture","score":0.9729999899864197},{"id":"https://openalex.org/keywords/hofstede-s-cultural-dimensions","display_name":"Hofstede cultural dimensions","score":0.9480000138282776},{"id":"https://openalex.org/keywords/power-distance","display_name":"power distance","score":0.8669999837875366},{"id":"https://openalex.org/keywords/long-term-orientation","display_name":"long-term orientation","score":0.9950000047683716},{"id":"https://openalex.org/keywords/energy-companies","display_name":"energy companies","score":0.8080000281333923},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.6700000166893005},{"id":"https://openalex.org/keywords/disclosure-regulation","display_name":"disclosure regulation","score":0.5090000033378601},{"id":"https://openalex.org/keywords/moderating-effect-of-culture","display_name":"moderating effect of culture","score":0.7179999947547913}],"concepts":[{"id":"https://openalex.org/C67356462","wikidata":"https://www.wikidata.org/wiki/Q5807210","display_name":"Hofstede's cultural dimensions theory","level":2,"score":0.9192290306091309},{"id":"https://openalex.org/C119469879","wikidata":"https://www.wikidata.org/wiki/Q15514847","display_name":"Uncertainty avoidance","level":4,"score":0.9005887508392334},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7034631371498108},{"id":"https://openalex.org/C610760","wikidata":"https://www.wikidata.org/wiki/Q1340706","display_name":"Endogeneity","level":2,"score":0.677518367767334},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.6299753189086914},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.6188488006591797},{"id":"https://openalex.org/C17022365","wikidata":"https://www.wikidata.org/wiki/Q171995","display_name":"Individualism","level":2,"score":0.605518639087677},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5242012739181519},{"id":"https://openalex.org/C67674302","wikidata":"https://www.wikidata.org/wiki/Q730573","display_name":"Organizational culture","level":2,"score":0.48610782623291016},{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.46549758315086365},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.43702322244644165},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.41994017362594604},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.40999823808670044},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.37506940960884094},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3358590602874756},{"id":"https://openalex.org/C96420161","wikidata":"https://www.wikidata.org/wiki/Q237789","display_name":"Collectivism","level":3,"score":0.29001909494400024},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.280181884765625},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.21777001023292542},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.15805453062057495},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.15263217687606812},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.12613767385482788},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.10816007852554321},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/medar-06-2021-1356","doi":"https://doi.org/10.1108/medar-06-2021-1356","is_oa":false,"landing_page_url":"https://doi.org/10.1108/medar-06-2021-1356","pdf_url":null,"source":{"id":"https://openalex.org/S4210222895","display_name":"Meditari Accountancy Research","issn_l":"1022-2529","issn":["1022-2529","2049-372X","2049-3738"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","dhet","jufo-1","norway-1","poland-140","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Meditari Accountancy Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:medarp:medar-06-2021-1356","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/MEDAR-06-2021-1356/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":74,"referenced_works":["https://openalex.org/W348182824","https://openalex.org/W1515624008","https://openalex.org/W1516207000","https://openalex.org/W1576486408","https://openalex.org/W1588892622","https://openalex.org/W1606048235","https://openalex.org/W1676324439","https://openalex.org/W1969231749","https://openalex.org/W1978143506","https://openalex.org/W1981286835","https://openalex.org/W1992498289","https://openalex.org/W1996874724","https://openalex.org/W1998322301","https://openalex.org/W1999404677","https://openalex.org/W2000636869","https://openalex.org/W2007248040","https://openalex.org/W2016539563","https://openalex.org/W2021907516","https://openalex.org/W2026738468","https://openalex.org/W2058675621","https://openalex.org/W2061166123","https://openalex.org/W2062884191","https://openalex.org/W2076867118","https://openalex.org/W2083442386","https://openalex.org/W2093683704","https://openalex.org/W2094369893","https://openalex.org/W2102530423","https://openalex.org/W2108859333","https://openalex.org/W2135257516","https://openalex.org/W2136823593","https://openalex.org/W2155650193","https://openalex.org/W2161420161","https://openalex.org/W2162071038","https://openalex.org/W2162412465","https://openalex.org/W2211074832","https://openalex.org/W2239713937","https://openalex.org/W2331350356","https://openalex.org/W2358325127","https://openalex.org/W2472596352","https://openalex.org/W2522303001","https://openalex.org/W2584861375","https://openalex.org/W2596081165","https://openalex.org/W2599767681","https://openalex.org/W2604472232","https://openalex.org/W2757740984","https://openalex.org/W2769276865","https://openalex.org/W2771717649","https://openalex.org/W2898022268","https://openalex.org/W2945469201","https://openalex.org/W2955930359","https://openalex.org/W2980761614","https://openalex.org/W2982662624","https://openalex.org/W2985993740","https://openalex.org/W2999706688","https://openalex.org/W3000085079","https://openalex.org/W3016376790","https://openalex.org/W3036274408","https://openalex.org/W3048691175","https://openalex.org/W3093051656","https://openalex.org/W3096874380","https://openalex.org/W3097697435","https://openalex.org/W3110239818","https://openalex.org/W3111603032","https://openalex.org/W3121549370","https://openalex.org/W3121895921","https://openalex.org/W3122107863","https://openalex.org/W3122389139","https://openalex.org/W3122436337","https://openalex.org/W3133013313","https://openalex.org/W3156733523","https://openalex.org/W3186531805","https://openalex.org/W3194818346","https://openalex.org/W3204806920","https://openalex.org/W3205589929"],"related_works":["https://openalex.org/W7117136796","https://openalex.org/W4308360197","https://openalex.org/W7000893175","https://openalex.org/W7164409182","https://openalex.org/W7222768078","https://openalex.org/W4414487277","https://openalex.org/W7065288710","https://openalex.org/W4213328597","https://openalex.org/W4408360321","https://openalex.org/W4393355230"],"abstract_inverted_index":{"Purpose":[0],"The":[1,55,95,150],"purpose":[2],"of":[3,48,73,108,152,164,188,214,236,249,255],"this":[4,153,240],"study":[5,154,203,244],"is":[6,57,241],"to":[7,11,53,66,123,160,169,181,195,207,224],"analyze":[8],"the":[9,16,33,41,61,106,126,142,156,162,184,205,211,215,234,237,242,247,253],"extent":[10],"which":[12,218],"culture":[13,250],"may":[14],"affect":[15],"relationship":[17,127,143],"between":[18,128,144],"environmental,":[19],"social":[20],"and":[21,25,85,119,130,135,146,186,198,228],"governance":[22],"disclosure":[23],"(ESGD)":[24],"firm":[26],"performance":[27],"(FP).":[28],"Design/methodology/approach":[29],"Data":[30],"for":[31,68,92,158,175,193],"testing":[32],"hypotheses":[34],"are":[35,88,114,121],"collected":[36],"from":[37,51],"668":[38],"firms":[39,219],"in":[40,217,251],"energy":[42,109],"sector":[43],"worldwide":[44],"over":[45],"a":[46,101,171,190],"period":[47],"eight":[49],"years":[50],"2009":[52],"2016.":[54],"analysis":[56],"carried":[58],"out":[59],"using":[60],"instrumental":[62],"variables":[63],"regression":[64],"technique":[65],"account":[67,210],"endogeneity.":[69],"Hofstede\u2019s":[70],"cultural":[71,112,165,212],"dimensions":[72,113,166],"power":[74],"distance":[75],"(PD),":[76],"masculinity":[77],"(MASC),":[78],"long-term":[79],"orientation":[80,213],"(LTO),":[81],"uncertainty":[82],"avoidance":[83],"(UNCAVOID)":[84],"individualism":[86],"(INDV)":[87],"used":[89],"as":[90],"proxies":[91],"culture.":[93],"Findings":[94],"results":[96],"show":[97],"that":[98,245],"ESGD":[99,129,145,256],"has":[100],"significant":[102,139],"negative":[103],"impact":[104,254],"on":[105,141,257],"profitability":[107],"firms.":[110],"When":[111],"taken":[115],"into":[116,209],"account,":[117],"PD":[118],"LTO":[120],"found":[122],"significantly":[124],"moderate":[125],"FP,":[131],"whereas":[132],"MASC,":[133],"UNCAVOID":[134],"INDV":[136],"have":[137],"no":[138],"effect":[140],"FP.":[147,258],"Practical":[148],"implications":[149,201],"findings":[151],"highlight":[155],"need":[157,180,206],"regulators":[159,179],"consider":[161],"importance":[163],"when":[167,221],"seeking":[168],"develop":[170],"single":[172],"global":[173,191],"standard":[174,192],"ESGD.":[176],"In":[177],"addition,":[178],"weigh":[182],"both":[183],"costs":[185],"benefits":[187],"developing":[189],"it":[194],"be":[196],"effective":[197],"acceptable.":[199],"Social":[200],"This":[202],"emphasizes":[204],"take":[208],"society":[216],"operate":[220],"devising":[222],"strategies":[223],"fulfill":[225],"societal":[226],"expectations":[227],"achieve":[229],"business":[230],"goals.":[231],"Originality/value":[232],"To":[233],"best":[235],"authors\u2019":[238],"knowledge,":[239],"first":[243],"addresses":[246],"role":[248],"affecting":[252]},"counts_by_year":[{"year":2026,"cited_by_count":16},{"year":2025,"cited_by_count":34},{"year":2024,"cited_by_count":30},{"year":2023,"cited_by_count":13},{"year":2022,"cited_by_count":4}],"updated_date":"2026-10-22T18:32:59.640997","created_date":"2022-06-15T00:00:00"}
