Does the disclosure of the company's environment, social, governance score affect of sustainable growth rate that is reinforced by a collectivist culture?

• Autores: Winarsih Winarsih, Zaky Machmuddah, Muhammad Rizki Febrianto
• Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 70, Nº. 3, 2025, págs. 1-21
• Idioma: inglés
• Títulos paralelos:
  • ¿La divulgación de la puntuación medioambiental, social y de gobernanza de la empresa afecta la tasa de crecimiento sostenible reforzada por una cultura colectivista?
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    Este estudio pretende brindar evidencia empírica del efecto del desempeño ambiental, social y de gobernanza a través de la divulgación ambiental, social y de gobernanza (ESG) controlada por una cultura colectivista. La población de investigación es una corporación en Asia. Se utilizó muestreo intencional para obtener el número de muestras; dadas las condiciones planteadas, se obtuvo una muestra de 97 empresas de Asia con un periodo de observación que va del 2017 al 2021, arrojando un total de 485 datos de observación. Se utilizó el enfoque warpPLS para examinar los datos. Las observaciones revelaron que el desempeño ambiental, el desempeño social y el desempeño de la gobernanza tuvieron un impacto en la divulgación de ESG, y que la divulgación de ESG, que fue reforzada por la cultura colectivista, tuvo un impacto en los SGR. Las implicaciones del estudio revelan que la SGR es muy esencial porque pertenece a la estrategia adoptada por las empresas para lograr un crecimiento sostenible. Como resultado, las empresas deben prestar atención a la SGR y a los factores que la impulsan. Además, los hallazgos de este estudio pueden ayudar a los reguladores a desarrollar políticas para promover prácticas de sostenibilidad empresarial en Asia.

  • English

    This study intends to give empirical evidence of the effect of environmental, social, and governance performance via Environment, Social, and Governance (ESG) disclosure controlled by a collectivist culture. The research population is a corporation in Asia. Purposive sampling was utilized to obtain the number of samples; given the conditions set, a sample of 97 companies in Asia was obtained with an observation period ranging from 2017 to 2021, yielding a total of 485 observation data. The warpPLS approach was used to examine the data. The observations revealed that environmental performance, social performance, and governance performance all had an impact on ESG disclosure, and that ESG disclosure, which was bolstered by collectivism culture, had an impact on SGR. The study's implications reveal that SGR is very essential because it pertains to the strategy adopted by businesses to attain sustainable growth. As a result, businesses must pay attention to SGR and the factors that drive it. Furthermore, the findings of this study can help regulators develop policies to promote business sustainability practices in Asia.

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