Proceedings of the International Association for Business and Society

Volume 28, 2017

Proceedings of the Twenty-Eighth Annual Meeting

Linda C. Rodriguez, Ivan Montiel, Michael L. Ekema-Agbaw
Pages 267-276

The Effects Of Culture And Country Risk On The Choice Of Corporate Sustainability Practices

This in-process study asks how companies in different cultural regions (East, West) with different macro-risk levels (e.g. Low Risk, Moderate Risk21) understand the Corporate Sustainability (CS) 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 (CS) practices as expressed by East / West firms in the Global Reporting Initiative’s (GRI) 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.