Quotation Herold, David Martin, Lee, Ki-Hoon. 2016. The effect of national culture on corporate sustainability management: A comparison between Korea and Japan. 2016 Environmental and Sustainability Management Accounting Network in Asia Pacific (EMAN-AP) Conference, Seoul, Süd-Korea, 29.6.-1.7.


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Abstract

Companies in Asia-Pacific view sustainability and environmental management accounting increasingly as a tool to tackle the region’s environmental and ecological challenges. Despite the vital role of sustainability and environmental management accounting, the ability of a company to adopt and implement sustainability and environmental management accounting practices depends upon country-specific cultural values. Companies need to understand how culture affects issues related to sustainability and environmental practices and tools in the different countries in which they operate. In this context, cultural values have not been fully considered. So far, only few attempts have been made in current literature to link sustainability and environmental management accounting practices and tools with cultural values, in particular in Asia-Pacific. In order to fill this gap, this paper aims to analyse and compare the similarities and differences in corporate sustainability practices in the cultural context between Korea and Japan. In particular, the paper contributes in two ways: First, it analyses the findings for Korea and Japan of the ‘International Corporate Sustainability Barometer’ project which was coordinated by the Centre of Sustainability Management (CSM). Second, based on the analysis from the findings in the ‘International Corporate Sustainability Barometer’, the findings are linked to contexts and Hofstede’s cultural values in Korea and Japan. An understanding of the cultural background and its influence on the adoption of sustainability and environmental management accounting can help companies to develop appropriate performance measurement systems to address the challenge of sustainable development.

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Publication's profile

Status of publication Published
Affiliation External
Type of publication Paper presented at an academic conference or symposium
Language English
Title The effect of national culture on corporate sustainability management: A comparison between Korea and Japan
Event 2016 Environmental and Sustainability Management Accounting Network in Asia Pacific (EMAN-AP) Conference
Year 2016
Date 29.6.-1.7.
Country Republic of Korea
Location Seoul

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Herold, David Martin (Details)
External
Lee, Ki-Hoon (Griffith University, Australia)
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