Proceedings of the International Association for Business and Society 28:267-276 (2017)
AbstractThis in-process study asks how companies in different cultural regions with different macro-risk levels understand the Corporate Sustainability practices. For this developing qualitative study, we review the influence of two components of the National Business Systems, culture and country risk, for firm level Corporate Sustainability practices as expressed by East / West firms in the Global Reporting Initiative’s database – a global initiative that works toward the standardization of organizational sustainability reporting. This study is important because many concepts of CS stem from Western regions like North America and Western Europe; therefore, we expect that Eastern firms would conceptualize and implement CS differently.
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