文章基本信息

标题：Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study
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作者：Mahmood, Zeeshan ; Kouser, Rehana ; Ali, Waris 等
期刊名称：Sustainability
印刷版ISSN：2071-1050
出版年度：2018
卷号：10
期号：1
页码：1-20
出版社：MDPI, Open Access Journal
摘要：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.
关键词：corporate governance; corporate sustainability; sustainability reporting; mixed methods; global reporting initiative; developing countries; Pakistan