Does corporate governance affect sustainability disclosure? A mixed methods study

Zeeshan Mahmood, Rehana Kouser, Waris Ali, Zubair Ahmad, Tahira Salman

Research output: Contribution to journalArticlepeer-review

124 Citations (Scopus)

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.

Original languageEnglish
Article number207
JournalSustainability
Volume10
Issue number1
DOIs
Publication statusPublished - 16 Jan 2018
Externally publishedYes

Keywords

  • Corporate governance
  • Corporate sustainability
  • Developing countries
  • Global reporting initiative
  • Mixed methods
  • Pakistan
  • Sustainability reporting

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