Abstract
AbstractThis research examines the influence of sustainability governance attributes such as the sustainability department, sustainability committee, sustainability officer, sustainability policy, sustainability strategy, and sustainability assurance on comprehensive CSR reporting. Content analysis of corporate annual reports and sustainability reports of 280 non‐financial listed companies in Pakistan was used to determine comprehensive CSR reporting score and to capture sustainability governance attributes. Multivariate regression analysis technique was used to test the relationships. The results revealed that all the sustainability governance mechanisms except the sustainability officer and the sustainability department positively influenced comprehensive CSR reporting. This study highlights the usefulness of implementing sustainability governance mechanisms in promoting comprehensive reporting in developing countries and sets implications for shaping future CSR‐related policies and practices. This research extends the literature on the importance of internal corporate governance mechanisms in driving sustainability reporting agenda by providing empirical evidence in favor of sustainability governance mechanisms in improving comprehensive reporting in developing countries.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Corporate Social Responsibility and Environmental Management
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
