Summary of the cultural factors in each themea
| Cultural factor | Article |
|---|---|
| (a) NFR adoption | |
| Power distance | Chaminade and Johanson (2003) –; Fuhrmann (2020) –***; García-Sánchez et al. (2016) –*** |
| Individualism | Chaminade and Johanson (2003) +; García-Sánchez et al. (2013) –*; Vaz et al. (2016) –*; García-Sánchez et al. (2016) –*** |
| Masculinity | Chaminade and Johanson (2003) –; Fuhrmann (2020) –***; García-Sánchez et al. (2013) –***; Gallén and Peraita (2017) –**/***; García-Sánchez et al. (2016) –*** |
| Uncertainty avoidance | Chaminade and Johanson (2003) –; García-Sánchez et al. (2016) –*** |
| Long-term orientation | García-Sánchez et al. (2016) +*** |
| National corporate responsibility | Jensen and Berg (2012) +*** |
| Value system (self-expression and secular-rational values) | Jensen and Berg (2012) +*** |
| Shareholder orientation | Fifka and Drabble (2012) – |
| Cultural factor | Article |
|---|---|
| Power distance | |
| Individualism | |
| Masculinity | |
| Uncertainty avoidance | |
| Long-term orientation | |
| National corporate responsibility | |
| Value system (self-expression and secular-rational values) | |
| Shareholder orientation | |
| Cultural factor | Article | |
|---|---|---|
| (b) Amount of information | ||
| (b1) Social and socio-environmental | Individualism | Khlif et al. (2015) –*** |
| Masculinity | Orij (2010) –**; Williams (1999) –*; Khlif et al. (2015) –*** | |
| Uncertainty avoidance | Williams (1999) –* | |
| Long-term orientation | Khlif et al. (2015) +*** | |
| Generic types of culture (Gannon, 2001) | Orij (2010) +** | |
| Secrecy | Orij (2010) –*; Temiz and Acar (2023) –*/**/***; Tagesson et al. (2012) – | |
| Liberal market economies | Enwiller et al. (2016) +/−*; Gallego-Álvarez and Quina-Custodio (2017) –* | |
| Coordinated market economies | Enwiller et al. (2016) +/−* | |
| State-led market economies | Gallego-Álvarez and Quina-Custodio (2017) +* | |
| Stakeholder orientation | García-Sánchez et al. (2020) + *** | |
| (b2) Environment-focused | Power distance | Gallego-Álvarez and Ortas (2017) –*** |
| Individualism | Gallego-Álvarez and Pucheta-Martínez (2020a) –***; Pucheta-Martínez and Gallego-Álvarez (2020) –*** | |
| Masculinity | Gallego-Álvarez and Ortas (2017) –***; Pucheta-Martínez and Gallego-Álvarez (2020) –*** | |
| Uncertainty avoidance | Gallego-Álvarez and Pucheta-Martínez (2020a) +***; Gallego-Álvarez and Ortas (2017) +*** Pucheta-Martínez and Gallego-Álvarez (2020) +*** | |
| Long-term orientation | Gallego-Álvarez and Pucheta-Martínez (2020a) +***; Gallego-Álvarez and Ortas (2017) +*/***; Pucheta-Martínez and Gallego-Álvarez (2020) –*** | |
| Indulgence | Gallego-Álvarez and Pucheta-Martínez (2020a) –**; Gallego-Álvarez and Ortas (2017) –**/***; Pucheta-Martínez and Gallego-Álvarez (2020) –** | |
| Liberal market economies | Gallego-Álvarez and Pucheta-Martínez (2020b) –* | |
| Coordinated market economies | Gallego-Álvarez and Pucheta-Martínez (2020b) +* | |
| Confucian culture | Zhao et al. (2024) +*/**/***; Chao et al. (2023) +*** | |
| (b3) SDGs and ESG | Power distance | Baldini et al. (2018) +***/–***; Roy and Mukherjee (2022) –*/***; Wasiuzzaman et al. (2023) –** |
| Individualism | Baldini et al. (2018) +***/–***; Pizzi et al. (2022) –**; Roy and Mukherjee (2022) +**/***; Wasiuzzaman et al. (2023) +** | |
| Masculinity | Pizzi et al. (2022) –* | |
| Uncertainty avoidance | Roy and Mukherjee (2022) +**/–* | |
| Long-term orientation | Pizzi et al. (2022) +**; Roy and Mukherjee (2022) +*; Wasiuzzaman et al. (2023) –* | |
| Indulgence | Pizzi et al. (2022) +*** | |
| Stakeholder orientation | Bose and Khan (2022) – *** | |
| Shareholder orientation | Bose and Khan (2022) + *** | |
| (b4) Strategy and governance | Individualism | Hooghiemstra et al. (2015) +*** |
| Uncertainty avoidance | Hooghiemstra et al. (2015) –*** | |
| Secrecy | Blanc et al. (2019) –*** | |
| Confucian culture | Li et al. (2025) +*** | |
| Cultural factor | Article | |
|---|---|---|
| (b1) Social and socio-environmental | Individualism | |
| Masculinity | ||
| Uncertainty avoidance | ||
| Long-term orientation | ||
| Generic types of culture ( | ||
| Secrecy | ||
| Liberal market economies | ||
| Coordinated market economies | ||
| State-led market economies | ||
| Stakeholder orientation | ||
| (b2) Environment-focused | Power distance | |
| Individualism | ||
| Masculinity | ||
| Uncertainty avoidance | ||
| Long-term orientation | ||
| Indulgence | ||
| Liberal market economies | ||
| Coordinated market economies | ||
| Confucian culture | ||
| (b3) SDGs and ESG | Power distance | |
| Individualism | ||
| Masculinity | ||
| Uncertainty avoidance | ||
| Long-term orientation | ||
| Indulgence | ||
| Stakeholder orientation | ||
| Shareholder orientation | ||
| (b4) Strategy and governance | Individualism | |
| Uncertainty avoidance | ||
| Secrecy | ||
| Confucian culture | ||
| Cultural factor | Article | |
|---|---|---|
| (c) Quality of information | ||
| (c1) Carbon disclosure scores | Power distance | Luo et al. (2018) –***; Perkins et al. (2022) –** |
| Individualism | Perkins et al. (2022) –** | |
| Masculinity | Perkins et al. (2022) –** | |
| Uncertainty avoidance | Panfilo and Krasodomska (2022) +***; Perkins et al. (2022) +* | |
| Long-term orientation | Panfilo and Krasodomska (2022) –*** | |
| Cultural pillar (Pew Research Center's 2015 Global Attitudes Survey, Stokes et al., 2015) | Mateo-Márquez et al. (2021) +*** | |
| Stakeholder orientation | Luo and Wu (2019) –** | |
| Institutional collectivism (House et al., 2004) | Luo and Wu (2019) –***; Perkins et al. (2022) –* | |
| Power distance (House et al., 2004) | Perkins et al. (2022) –** | |
| Assertiveness (House et al., 2004) | Perkins et al. (2022) –*** | |
| (c2) Quality of specific disclosure items | Power distance | Adnan et al. (2018) –***; Cubilla-Montilla et al. (2019) –; Enciso‐Alfaro and García‐Sánchez (2024) +**; Rosati and Faria (2019) –*; Vitolla et al. (2019) –** |
| Individualism | Adnan et al. (2018) +***; Cubilla-Montilla et al. (2019) –; Eriqat et al. (2024) +**; Rosati and Faria (2019) +***; Vitolla et al. (2019) –* | |
| Masculinity | Cubilla-Montilla et al. (2019) –; Enciso‐Alfaro and García‐Sánchez (2024) –*; Tran and Beddewela (2020) –***; Vitolla et al. (2019) –** | |
| Uncertainty avoidance | Cubilla-Montilla et al. (2019) –; Tran and Beddewela (2020) +***; Vitolla et al. (2019) +* | |
| Long-term orientation | Cubilla-Montilla et al. (2019) +; Rosati and Faria (2019) –*** | |
| Indulgence | Rosati and Faria (2019) +**; Vitolla et al. (2019) –*** | |
| Uncertainty avoidance (House et al., 2004) | Ma and Sambharya (2024) +*** | |
| Performance-based culture (PBC, Stephan and Uhlaner, 2010) | Sambharya and Goll (2024) +***/–*** | |
| Socially supportive culture (SSC, Stephan and Uhlaner, 2010) | Sambharya and Goll (2024) +**/***/–*** | |
| Stakeholder orientation | García-Sánchez et al. (2019) +*/**/***; van der Laan Smith et al. (2005) + | |
| State-led market economies | Young and Marais (2012) +**/*** | |
| Liberal market economies | Young and Marais (2012) –**/*** | |
| Cultural factor | Article | |
|---|---|---|
| (c1) Carbon disclosure scores | Power distance | |
| Individualism | ||
| Masculinity | ||
| Uncertainty avoidance | ||
| Long-term orientation | ||
| Cultural pillar (Pew Research Center's 2015 Global Attitudes Survey, | ||
| Stakeholder orientation | ||
| Institutional collectivism ( | ||
| Power distance ( | ||
| Assertiveness ( | ||
| (c2) Quality of specific disclosure items | Power distance | |
| Individualism | ||
| Masculinity | ||
| Uncertainty avoidance | ||
| Long-term orientation | ||
| Indulgence | ||
| Uncertainty avoidance ( | ||
| Performance-based culture (PBC, | ||
| Socially supportive culture (SSC, | ||
| Stakeholder orientation | ||
| State-led market economies | ||
| Liberal market economies | ||
| Cultural factor | Article |
|---|---|
| (d) Use of language | |
| Power distance | Abdallah and Eltamboly (2022) +*** |
| Masculinity | Abdallah and Eltamboly (2022) –** |
| Uncertainty avoidance | Tuan et al. (2024) +*** |
| Long-term orientation | Abdallah and Eltamboly (2022) +*** |
| Grammatical gender marking | Shoham et al. (2017) –*** |
| Cultural factor | Article |
|---|---|
| Power distance | |
| Masculinity | |
| Uncertainty avoidance | |
| Long-term orientation | |
| Grammatical gender marking | |
| Cultural factor | Article |
|---|---|
| (e) NFR assurance | |
| Power distance | Martínez-Ferrero and García-Sánchez (2017) –**; Somoza (2023) –** |
| Individualism | Martínez-Ferrero and García-Sánchez (2017) –**; Uyar et al. (2022) –*** |
| Masculinity | Martínez-Ferrero and García-Sánchez (2017) –**; Somoza (2023) –***; Uyar et al. (2022) –*** |
| Uncertainty avoidance | Martínez-Ferrero and García-Sánchez (2017) –**; Somoza (2023) –**; Uyar et al. (2022) +*** |
| Long-term orientation | Martínez-Ferrero and García-Sánchez (2017) +**; Uyar et al. (2022) –*** |
| Indulgence | Martínez-Ferrero and García-Sánchez (2017) +**; Uyar et al. (2022) –*** |
| Uncertainty avoidance (House et al., 2004) | Steindl (2021) +*** |
| Cultural factor | Article |
|---|---|
| Power distance | |
| Individualism | |
| Masculinity | |
| Uncertainty avoidance | |
| Long-term orientation | |
| Indulgence | |
| Uncertainty avoidance ( | |
Note(s):
Table 2 only includes studies where the association between a cultural factor and the theme emerges clearly and, in case of using econometric models or statistical tests, such association must be statistically significant. The “+” indicates a positive association between the cultural factor and NFR, while “–” indicates that this association is negative. For such quantitative studies, statistical significance is represented by asterisks, with specific significance codes as follows: *** for p < 0.001, ** for p < 0.01, and * for p < 0.05