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National culture and UN global compact affiliation

Michel Coulmont (Department of Accounting, University of Sherbrooke, Sherbrooke, Canada)
Kamille Lambert (Department of Accounting, Soucy Belgen, Drummondville, Canada)
Sylvie Berthelot (Department of Accounting, University of Sherbrooke, Sherbrooke, Canada)

Social Responsibility Journal

ISSN: 1747-1117

Article publication date: 13 September 2018

Issue publication date: 4 October 2018

278

Abstract

Purpose

Despite the global nature of the UN Global Compact (UNGC), a platform for the development, implementation and disclosure of responsible and sustainable corporate policies and practices, the participation of organisations is unequally distributed across societies. This paper aims to explore the relationship between national cultures, as defined by Hofstede, and organisations voluntarily affiliating with the UNGC.

Design/methodology/approach

This study tests the relationship between national culture and firm affiliation with the UNGC using data derived from Hofstede’s works and information available on the UNGC website and other websites and accounting databases, covering 282 firms in 30 countries on 4 continents.

Findings

The results indicate that firms in countries with high individualism or high masculinity rankings are more likely to affiliate with the UNGC. In addition, organisations in countries with less uncertainty avoidance, short-term orientation and high restraint are also more likely to affiliate with the UNGC.

Originality/value

The results are interesting for initiatives like the UNGC. The development strategies and democratisation tools developed by this initiative will have to take into account the specific cultural features of different countries.

Keywords

Citation

Coulmont, M., Lambert, K. and Berthelot, S. (2018), "National culture and UN global compact affiliation", Social Responsibility Journal, Vol. 14 No. 3, pp. 584-600. https://doi.org/10.1108/SRJ-09-2016-0155

Publisher

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Emerald Publishing Limited

Copyright © 2018, Emerald Publishing Limited

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