Akademik Veri Yönetim Sistemi
5th Eastern European Economic and Social Development Conference on Social Responsibility (ESD), Belgrade, Sırbistan, 21 - 22 Mayıs 2015, ss.251-260
The countries around the world became increasingly dealing with environmental issues, because the environmental issues have constituted a problem that concurrently affects humans, nations and corporations. This paper investigates the impact of the differences in national cultural values on the extent to which the companies disclose their environmental performance information. This cross-cultural comparison based on the National cultural values (as suggested by Hofstede, 1980, Hofstede, 2001, and Hofstede et al., 2010), which include Individualism, Power distance, Uncertainty avoidance, Masclulinty, Long term Orientation, and Indulgence. The sample includes the annual reports of 655 large companies from 20 countries selected from 10 different cultural areas, based on the international classification of accounting systems proposed by Gray S. J., 1988. We utilized the content analysis technique to capture the environmental disclosures of financial year 2012 within six industries are Automobiles, Chemicals, Foods, Metals and Mining, Oil and Gas, and Pulp and Paper.