Values statements

Purpose This paper aims to examine 611 values statements to determine if values statements contain characteristics of organizational culture as provided by Denison and Mishra (1995). The general hypothesis given is there is a relationship between values statements and culture characteristics. Four testable hypotheses, one for each of Denison and Mishra’s (1995) characteristics, are created and tested. Design/methodology/approach The process in testing the hypotheses had two components. First, a taxonomy of the values statements had to be determined. This involved using natural language characteristics rather than predetermined classes to create a taxonomy based on the language itself. Second, a custom dictionary for each characteristic had to be created based on Neuendorf (2017) to perform content analysis. Once the values statements were coded with a taxonomic classification and with culture characteristics, a Chi-Square test was performed to determine a relationship between the statement type and the cultural characteristic, and then a multinomial regression test was performed to determine strength and direction of the relationships. Findings The tests for all four hypotheses produced significant results in the Chi-Square test. The multinomial regression tests showed primarily that Business statements types often lack adaptability and stakeholder involvement cultural elements. Additionally, Religion statement types are positively related to adaptability and mission. Research limitations/implications This paper creates a taxonomy and supplies the rules for classification. Values statements can now be classified using those rules and the classification used in analysis. Additionally, as values statements span over organizational culture, strategic management and strategic communication, these statements become a focal point for studying multiple topics across these fields. More particularly, finding the negative relationship between the Adaptability characteristic with the Business statement type and the involvement characteristic with the Business statement type may provide a cultural explanation for many mixed result studies on organizational success. Practical implications Organizational culture can be displayed by way of values statements and can potentially affect organizational strategy and organizational communication. Wording is extremely important in creating a values statement, and that statement must clearly reflect the cultural values of the organization. Originality/value First, this paper creates a taxonomy of values statements that is far more complete than anything created before. Second, by examining language, this paper discovers a link between organizational culture, strategic management and strategic communication.

Is sustainability in business strategy factual or figurative?

The collateral effects of economic activities carried out by the private sector create the need, on part of its members, for knowledge and dialogue in regards to the topic, as well as the adoption of measures that engender socio-environmental responsibility. The present work seeks to identify the indications of sustainability concern exhibited in the mission, vision, and values statements of companies listed on the Novo Mercado BM&FBovespa exchange and its relation to environmental investments investigated according to NBC T 15. The data were collected via the companies' websites and Sustainability Reports. To test the research hypotheses, we used the non-parametric test of Mann-Whitney. Among the main results highlight that the average of evidencing of the five subcategories of environmental investments is higher in companies with business strategies related to sustainability. It can be concluded that companies with sustainable strategies invest more in environmental issues, confirming one of the hypotheses of this research.Keywords: Environmental responsibility. Environmental disclosure. Environmental investment. Novo Mercado. Mission, vision and values statements. Resumo Os efeitos colaterais das atividades econômicas exercidas pelo setor privado exigem, por parte de seus membros, conhecimento e diálogo em relação ao tema, bem como a adoção de medidas que geram a responsabilidade socioambiental. No presente trabalho buscou-se identificar indicações da preocupação com a sustentabilidade na declaração da missão, visão, valores em empresas listadas no Novo Mercado da BM&FBovespa e sua relação com os investimentos ambientais investigado de acordo com a NBC T 15. Os dados foram coletados através dos sites e dos Relatórios de Sustentabilidade. Para testar as hipóteses de pesquisa, foi utilizado o teste não paramétrico de Mann-Whitney. Entre os principais resultados, destaca-se que a média de evidenciação entre as cinco subcategorias de investimentos ambientais é maior em empresas com estratégias de negócio relacionadas com a sustentabilidade. Pode-se concluir que as empresas com estratégias sustentáveis investem mais em questões ambientais, confirmando uma das hipóteses da pesquisa.Palavras-chave: Responsabilidade socioambiental. Evidenciação socioambiental. Investimento ambiental. Novo Mercado da BM&FBovespa. Missão, visão e valores.