IDEAS home Printed from https://ideas.repec.org/a/aoj/ijsaam/v6y2022i2p326-336id7143.html
   My bibliography  Save this article

Impact of Corporate Governance Attributes on Sustainability Reporting: Evidence from India

Author

Listed:
  • Khalada Sultana Choudhury

  • Jaynal Uddin Ahmed

  • Najul Laskar

Abstract

The study aimed to examine the impact of corporate governance attributes on sustainability reporting in the context of 435 non-financial companies from the top 500 BSE-listed companies based on market capitalization. The study is based on secondary data collected from the published sustainability, governance, and annual reports for a period of 6 years, that is, from 2015 to 2020. We have employed a content analysis technique to measure CSP using binary coding, that is, 0 (for non-disclosure) and 1 (for disclosure of item) based on the GRI reporting framework. Using panel data regression, we found that the corporate governance attribute plays an incredibly significant role in influencing the sustainability disclosure of Indian firms. Outcome of the regression results clearly indicates that except for independent directors all aspects of corporate governance, such as board size, gender diversity, and CEO duality have a positive and significant impact on Indian companies’ corporate sustainability reporting practices indicating that they play a key role in influencing the reporting practices of Indian companies.

Suggested Citation

  • Khalada Sultana Choudhury & Jaynal Uddin Ahmed & Najul Laskar, 2022. "Impact of Corporate Governance Attributes on Sustainability Reporting: Evidence from India," Indonesian Journal of Sustainability Accounting and Management, Asian Online Journal Publishing Group, vol. 6(2), pages 326-336.
    • Handle: RePEc:aoj:ijsaam:v:6:y:2022:i:2:p:326-336:id:7143
    as

    Download full text from publisher

    File URL: https://www.asianonlinejournals.com/index.php/ijsam/article/view/7143/3169
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aoj:ijsaam:v:6:y:2022:i:2:p:326-336:id:7143. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sara Lim (email available below). General contact details of provider: https://www.asianonlinejournals.com/index.php/ijsam/about/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.