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Sustainability 2018, 10(1), 207; https://doi.org/10.3390/su10010207

Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study

1
Department of Commerce, Bahauddin Zakariya University, Multan 60800, Pakistan
2
Department of Business Administration, University of Sahiwal, Sahiwal 57000, Pakistan
3
Institute of Management Sciences, Bahauddin Zakariya University, Multan 60800, Pakistan
*
Author to whom correspondence should be addressed.
Received: 23 November 2017 / Revised: 11 January 2018 / Accepted: 11 January 2018 / Published: 16 January 2018
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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. View Full-Text
Keywords: corporate governance; corporate sustainability; sustainability reporting; mixed methods; global reporting initiative; developing countries; Pakistan corporate governance; corporate sustainability; sustainability reporting; mixed methods; global reporting initiative; developing countries; Pakistan
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. (CC BY 4.0).
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Mahmood, Z.; Kouser, R.; Ali, W.; Ahmad, Z.; Salman, T. Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study. Sustainability 2018, 10, 207.

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