Abstract
This research paper aims to understand the impact of corporate governance (CG) on economic, social, and environmental sustainability disclosures. This paper adopted an explanatory sequential mixed methods approach. The data regarding corporate governance and sustainability disclosure were collected from top 100 companies listed on the Pakistan Stock Exchange (PSE) for the period ranging from 2012 to 2015. In addition to the quantitative data, we collected qualitative data through interviews with five board members of different companies. Overall, our results indicate that CG elements enhance sustainability disclosures. This study concludes that a large board size consisting of a female director and a CSR committee (CSRC) is better able to check and control management decisions regarding sustainability issues (be they economic, environment, or social) and resulted in better sustainability disclosure. This paper, through quantitative and qualitative analysis, provides a methodological and empirical contribution to the literature on corporate governance and sustainability reporting in emerging and developing countries.
Highlights
This research study stems from an interest in exploring the relationship between the elements of corporate governance (CG) and different dimensions of sustainability disclosure
This study investigates the impact of CG elements on sustainability reporting dimensions in the top 100 companies listed on the Pakistan Stock Exchange
The empirical findings showed that board size is positively and significantly correlated with all three dimensions of sustainability reporting (H1a: economic, H1b: environment, and H1c: social)
Summary
This research study stems from an interest in exploring the relationship between the elements of corporate governance (CG) and different dimensions of sustainability disclosure. Corporations, these days, are increasingly under pressure for good governance and sustainability. Corporate governance and corporate sustainability (CS) are contemporary business issues and an emerging research area. Existing research on these topics missed the interlinkages that exist between them [1]. In this context, there is a need for research that explores the potential linkages between the different elements of corporate governance and sustainability reporting. This research aims to fill up this gap through investigating the impact of corporate governance elements on the different dimensions of corporate sustainability reporting
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