A meta-analytical study of cultural conditions moderating the relationship between environmental performance and environmental disclosure

Abstract

Purpose

This study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.

Design/methodology/approach

The authors used meta-analysis technique to examine 100 effect sizes from 43 studies published between 1982 and 2023 to integrate the existing results and to detect causes contributing to variability of results across studies.

Findings

There is a significant positive relationship between environmental performance and environmental disclosure. Further, the authors found that cultures with long-term orientation positively moderated the relationship, whereas cultures with high uncertainty avoidance and indulgence negatively moderated it.

Research limitations/implications

This study did not account for the problem of endogeneity between environmental performance and environmental disclosure because most of the already published studies included in the authors’ meta-analysis did not address this issue.

Practical implications

This research provides regulators and policymakers insights on the influence of cultural factors on environmental disclosure and performance, critical information to consider when adopting, or revising social and environmental policy and regulations within a country.

Originality/value

To the best of the authors’ knowledge, this is the first meta-analysis study examining different cultural dimensions influencing the relationship between environmental performance and environmental disclosure and contributes new knowledge to the literature on determinants of environmental disclosure.

Citation

Ali, W., Wilson, J. and Saeed, T. (2024), "A meta-analytical study of cultural conditions moderating the relationship between environmental performance and environmental disclosure", Accounting Research Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/ARJ-01-2023-0024