The nexus between cultural values and perceptions of corporate sustainable development

Purpose This study aims to investigate the influence of cultural values on perceptions of corporate sustainable development (CSD). In recent years, the intensity of the connection between cultural values and SD has been a heavily debated topic. Subsequently, this issue has gained considerable attention from management academics. Design/methodology/approach To shed light on this phenomenon, this study uses econometric techniques (linear regression) and conducts a survey of business executives in medium and large firms to search for evidence that cultural values significantly affect perceptions of CSD. Findings The findings indicate that forward-looking executives who envision themselves as individuals rather than members of a group exhibit more positive perceptions of CSD practices than the rest. Originality/value To the best of the authors’ knowledge, this is the first empirical assessment of cultural values on the perceptions of the three aspects (economic, social and environmental) of CSD.