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Accordingly, this study aims to identify whether one or more configurations of cultural dimensions derived from Hofstede's national culture framework are conducive to higher levels of sustainability disclosure, using a sample including the five largest banks in each country of the \u2018Bucharest Nine\u2019 (B9) area over 2018\u20132022 period. Results evidence that sustainability disclosure patterns are not homogeneous among the banks operating in B9 countries. After the introduction of Directive 95\/2014\/EU, banks in some countries maintained relatively constant levels of sustainability disclosure, while others experienced steady growth rates. No cultural dimension alone would likely determine higher sustainability disclosure levels among B9 banks, confirming that normative pressures influencing EE banks' sustainability disclosure practices result from a combination of more cultural facets. In particular, fs\u2010QCA highlights a bundle of cultural dimension configurations that mould stakeholders' expectations in investigated countries, exerting pressures on banks to enhance their transparency on sustainability issues. The presence of power distance recurs in most configurations as a factor enabling higher sustainability disclosure levels. On the other hand, in most cases, the presence of uncertainty avoidance and long\u2010term orientation is conducive to higher banks' sustainability and transparency.<\/jats:p>","DOI":"10.1002\/bse.3911","type":"journal-article","created":{"date-parts":[[2024,8,11]],"date-time":"2024-08-11T22:47:11Z","timestamp":1723416431000},"page":"8086-8101","update-policy":"https:\/\/doi.org\/10.1002\/crossmark_policy","source":"Crossref","is-referenced-by-count":68,"title":["Cultural dimensions and sustainability disclosure in the banking sector: Insights from a qualitative comparative analysis approach"],"prefix":"10.1002","volume":"33","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-3333-909X","authenticated-orcid":false,"given":"Giuseppe","family":"Nicol\u00f2","sequence":"first","affiliation":[{"name":"Management and Innovation Systems Department University of Salerno  Fisciano SA Italy"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Gianluca","family":"Zanellato","sequence":"additional","affiliation":[{"name":"Faculty of Economics and Business Administration Babes\u2010Bolyai University  Cluj\u2010Napoca Romania"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-4476-3339","authenticated-orcid":false,"given":"Benedetta","family":"Esposito","sequence":"additional","affiliation":[{"name":"Faculty of Technological Science and Innovation Mercatorum University  Rome RM Italy"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Adriana","family":"Tiron\u2010Tudor","sequence":"additional","affiliation":[{"name":"Faculty of Economics and Business Administration Babes\u2010Bolyai University  Cluj\u2010Napoca Romania"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"311","published-online":{"date-parts":[[2024,8,11]]},"reference":[{"key":"e_1_2_9_2_1","first-page":"1","article-title":"The regulatory dynamics of sustainable finance: Paradoxical success and limitations of EU reforms","author":"Ahlstr\u00f6m H.","year":"2021","journal-title":"Journal of Business Ethics"},{"key":"e_1_2_9_3_1","doi-asserted-by":"publisher","DOI":"10.1108\/AAAJ-08-2019-4131"},{"key":"e_1_2_9_4_1","doi-asserted-by":"publisher","DOI":"10.1080\/17449480.2017.1385819"},{"key":"e_1_2_9_5_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.ribaf.2016.01.015"},{"key":"e_1_2_9_6_1","first-page":"27","article-title":"Bucharest Nine in the process of strategic deterrence on NATO's eastern flank","volume":"1","author":"Banasik M.","year":"2021","journal-title":"The Copernicus Journal of Political Studies"},{"key":"e_1_2_9_7_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10997-008-9053-x"},{"key":"e_1_2_9_8_1","volume-title":"Rethinking bank regulation: Till angels govern","author":"Barth J. 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