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Is ESG disclosure related to corporate performance? Empirical evidence from Indian companies

Author

Listed:
  • Preeti Sharma
  • Priyanka Panday
  • R.C. Dangwal

Abstract

The purpose of this work is to inspect the impact of non-financial disclosure (ESG) on corporate governance. The study examined 80 Indian companies listed at BSE for five years (2012-2016) with 400 observations. ESG disclosure and performance indicators such as operational performance (ROA), financial performance (ROCE) and market performance (MBV) are taken up as dependent and independent variable respectively with type of industry and company's size as control variables. The results indicate significant and positive impact of corporate performance measures on the level ESG disclosure. This study may be facilitative for corporate and statutory bodies in forming policies related to corporate disclosures, since its negligible presence in Indian corporate is quite evident from the literature.

Suggested Citation

  • Preeti Sharma & Priyanka Panday & R.C. Dangwal, 2024. "Is ESG disclosure related to corporate performance? Empirical evidence from Indian companies," International Journal of Business and Globalisation, Inderscience Enterprises Ltd, vol. 36(2/3), pages 186-200.
    • Handle: RePEc:ids:ijbglo:v:36:y:2024:i:2/3:p:186-200
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