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This study aims to provide insight into the current incorporation of corporate culture in national corporate governance codes. The authors identify three levels of incorporation for each of the following three dimensions: layers of corporate culture (the “what”), the alignment of corporate culture in the organization (the “for whom”) and the board’s roles regarding corporate culture (the “how”).

To assess the extent to which national codes have incorporated corporate culture, the authors used a sample of 88 national corporate governance codes. The authors performed a content analysis of these codes using a computer-aided text analysis program. The first step involved the identification of dimensions of corporate culture per national code. These dimensions were then assessed based on three levels of incorporation. Finally, the authors ranked national codes with similar levels of incorporation per dimension and aggregated the dimensions.

The data show that five of the 88 national corporate governance codes that the authors analysed scored the highest level in all three dimensions of corporate culture.

This is the first study to provide an overview of what national corporate governance codes say about corporate culture. The authors address two gaps in the existing literature. First, the authors develop and use a richer conceptualization of how corporate culture can be addressed in national corporate governance codes. Second, the authors analyse these corporate governance codes worldwide.

Following the tenets of resource-based view, the present study aims to investigate the effect of creative corporate culture according to the competing values framework model at the level of corporate intangibility and its respective repercussions on performance.

The sample included 117 non-USA foreign firms traded on the New York Stock Exchange (NYSE), which issued annual financial reports between 2009 and 2014 using the 20-F form. To meet the study objectives, in addition to the descriptive and comparative analyses, the authors performed regression analyses with panel data, estimating generalized least-squares, two-stage least-squares and ordinary least-squares.

Creative culture had a negative effect on the level of intangibility and corporate performance, while the level of intangibility did not appear to influence corporate performance. When combined, creative culture and intangibility had a potentially negative effect on corporate results. In conclusion, creative corporate culture had a negative effect on performance, even in firms with higher levels of intangibility, characterized by elements like experimentation and innovation.

Although the study hypotheses were eventually rejected, the analyses are relevant to both the academic setting and the market because of the organizational and institutional aspects evaluated, especially in relation to intangibility and creative culture and in view of the unique cross-cultural approach adopted. Within the corporate setting, the study provides a spectrum of stakeholders with tools to identify the profile of foreign firms traded on the NYSE.

The purpose of this study is to provide the conditions for governance effectiveness and explain why the same rules often result in not the same norms.

The author proposes a “corporate governance culture” concept explaining the differences within corporate governance institutions and making it possible to measure their effectiveness. Based on a literature review that included 186 research studies published in the corporate governance field, the author found that most (160) concern structural numerical variables. Only 26 refer to behavioural and cultural issues, and they support the idea of an interdisciplinary approach to governance problems.

A significant contribution of this paper is that it proposes an integrative framework that operationalises psychological, sociological and philosophical issues that influence corporate governance mechanisms. The proposed concept can reanimate the debate about the need for tight governance regulations or leaving room for a loose governance regime.

The idea of “corporate governance culture” explains the divergences identified in studies on corporate governance mechanisms, pointing out behavioural and cultural issues as crucial aspects of governance bodies.

This research was conducted with the aim of examining and explaining the effect of strategic leadership, corporate governance, organizational culture, business infrastructure and corporate alignment as determinants of corporate hospitality; testing and explaining the direct effects of corporate hospitality and corporate sustainability.

This research used a quantitative approach with a survey method. The research population was all subsidiaries, branches and departments in PT Pelindo 1 (Persero). The sample size in this research was n = N = 61, which covered 5 subsidiaries, 17 branches and 39 directorates at PT Pelindo 1 (Persero). Data analysis was done with inferential statistics using WarpPLS analysis using the help of WarpPLS package computer programs.

There is a significant and positive direct effect between Strategic Leadership, Corporate Culture, Corporate Governance, Business Infrastructure and Corporate Alignment on Corporate Hospitality which means higher Strategic Leadership, Corporate Culture, Corporate Governance, Business Infrastructure and Corporate Alignment will result in a higher Corporate Hospitality. The analysis also shows that there is a significant and positive indirect effect between Strategic Leadership, Corporate Culture, Corporate Governance, Business Infrastructure and Corporate Alignment on Corporate Sustainability through Corporate Hospitality which means higher Strategic Leadership, Corporate Culture, Corporate Governance, Business Infrastructure and Corporate Alignment will lead to higher Corporate Sustainability through Corporate Hospitality.

The originality of this research can be proven from the lack of research on hospitality. Some other research on hospitality, mostly doing research at airports, hospitals and hotels. However, this research was conducted at the port, where company friendliness is a discipline that includes many marketing studies.

This study aims to investigate how organizational culture (OC) and transformational leadership (TL) affect corporate social responsibility (CSR) performance (environmental performance and social performance) and financial performance (FP) in the context of the Italian manufacturing sector. Grounded in resource-based view theory, this study explores how these factors influence sustainable firm performance.

Data gathered from 260 employees were analyzed to examine the multidimensional aspects of CSR, encompassing social and environmental sustainability.

The findings highlight the pressing need for sustainable firm performance in the existing environment, supporting the hypothesis that firms achieve sustainable and FP through the recognition of TL and OC. Moreover, a positive and significant relationship between CSR performance and FP was established, underscoring the strategic importance of integrating CSR initiatives into core business practices. This study offers valuable insights for both academia and firms, providing theoretical and practical implications that underscore the importance of cultivating a robust OC to drive performance enhancements.

This study is novel because it is one of the first, to the best of the author’s knowledge, to analyze the relationships between TL, OC and performance components associated with CSR.

This study aims to outline the role of causal attributions in consumer responses to irresponsible corporate behaviour. Specifically, this paper presents a moderated mediation model that explains how four types of perceived motives behind an irresponsible action shape corporate blame and word-of-mouth recommendations.

To test the hypotheses, the study uses data from a large survey assessing consumer reactions to a real case of corporate socially irresponsible behaviour in the banking industry.

The findings show that market-, unethicality- and rogue employee-driven attributions increase corporate blame and subsequently make people more likely to spread negative comments regarding the culprit. The difficult situation of a bank, as a perceived reason for wrongdoing, does not reduce the blame attributed to the irresponsible organisation.

The literature offers little information on the attributions people make following egregious corporate behaviour; however, such cognitions can play an important role in stakeholders’ reactions to wrongdoing. This study therefore extends the understanding of how irresponsibility attributions affect consumers’ responses to misbehaviour. Given the empirical context, the findings might be particularly important for communication and bank managers.

Family businesses feature prominently in economies, including the South African wine industry, using websites to convey their family identity. This research paper aims to explore the family identity elements that family wineries use on their websites, their alignment and how these are communicated online.

Based on Gioia’s methodology, a two-pronged approach was used to analyze 113 wineries’ websites’ text using Atlas. ti from an interpretivist perspective.

South African wineries use corporate identity, corporate personality and corporate expression to illustrate their familiness on their websites. It is portrayed through their family name and heritage, supported by their direction, purpose and aspirations, which emerge from the family identity and personality. These are dynamic and expressed through verbal and visual elements. Wineries described their behaviour, relevant competencies and passion as personality traits. Sustainability was considered an integral part of their brand promise, closely related to their family identity and personality, reflecting their family-oriented philosophy. These findings highlight the integration that exists among these components.

Theoretically, this study proposes a family business brand identity framework emphasising the centrality of familiness to its identity, personality and expression. Using websites to illustrate this familiness is emphasised with the recommendation that family businesses leverage this unique attribute in their identity to communicate their authenticity.

This study contributes to understanding what family wineries communicate on their websites, specifically by examining the elements necessary to create a family business brand based on the interrelationship between family identity, personality and expression with familiness at its core, resulting in a proposed family business brand identity framework.

The purpose of this paper is to investigate the relationship between corporate entrepreneurship (CE), organizational culture (OC) and business performance (BP). Additionally, the study has attempted to address the moderating influence of OC on CE–BP relationship.

Data were collected from middle managers of Big Five banks of Pakistan. A two-step approach to structural equation modeling was used. Using confirmatory factor analysis, the measurement model fit was determined. The significance of the theoretical relationship was assessed using structural model.

The results have supported the hypothesized direct and moderated relationship.

The present study extends the body of knowledge in testing the resource-based view of the firm theory and contingency theory through providing empirical evidence on the hypothesized relationships. Additionally, the study has contributed in the existing theory through evaluating the moderating of OC by using interaction effect in partial least squares structural equation modeling (PLS-SEM).

This study aims to investigate the effects of board cultural diversity (BCD) and board gender diversity (BGD) of the board of directors on environmental, social and governance (ESG) performance in the European banking sector using resource-based view (RBV) theory. In addition, this study analyses the linkages between BCD and BGD and knowledge sharing on the board of directors to improve ESG performance.

This study selected a sample of European-listed banks covering the period 2021. ESG and diversity variables were collected from Refinitiv Eikon and analysed using the ordinary least squares model. This study was conducted in the European context regulated by Directive 95/2014/EU, which requires sustainability disclosure. The original population was represented by 250 banks; after missing data were excluded, the final sample comprised 96 European-listed banks.

The findings highlight the positive linkages between BGD, BCD and ESG scores in the European banking sector. In addition, the findings highlight that diversity contributes to knowledge sharing by improving ESG performance in a regulated sector. Nonetheless, the combined effect of BGD and BCD negatively impacts ESG performance.

To the best of the authors’ knowledge, this is the first study to measure and analyse a regulated sector, such as banking, and the relationship between cultural and gender diversity for sharing knowledge under the RBV theory lens in the ESG framework.

The purpose of this paper is to investigate whether religion or national culture can explain previously observed cross-country variation in trade credit.

Using the firm-level SME data from 35 European countries, religion and cultural factors of Hofstede and Schwartz, the authors provide new evidence on the determinants of the cross-country variation in trade credit.

The results indicate that religion and national culture are associated with trade credit. The authors find that the levels of trade credit are higher in Catholic countries than in Protestant ones and that peoples’ religiousness has an impact on trade credit only in Catholic countries. The authors also find that Hofstede’s cultural dimensions, such as power distance and uncertainty avoidance, are positively associated with trade credit.

Overall, authors’ findings indicate that religion and national culture are important determinants of trade credit management, and that the association between commonly used cultural values and trade credit depends on the religious, legal, and financial environment.

To the best of authors’ knowledge, this is the first study to research the relationship between national culture and trade credit.