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Corporate Governance and Environmental Reporting in Pakistan
[journal article]
Abstract
The focus of the present study is to investigate the association between environmental reporting and corporate governance traits in Pakistan. The prior studies related to the association between environmental disclosure and corporate governance characteristics show fickle findings. This study fills ... view more
The focus of the present study is to investigate the association between environmental reporting and corporate governance traits in Pakistan. The prior studies related to the association between environmental disclosure and corporate governance characteristics show fickle findings. This study fills the gap by using cross sectional data of 100 randomly selected firms registered at Karachi Stock Exchange for the year 2015. The results of the present research showed a positive association between the level of environmental disclosure and fraction of independent directors on the board. Negative relationship was found between environmental disclosure and institutional investors. The result shows a positive association between the level of environmental reporting and board size. It confirms a positive association. The analysis revealed a lack of association between level of environmental reporting and fraction of female directors on a board. In case of control variables, positive relationship was found between firms’ profitability and level of environmental disclosure, whereas, no correlation was found between firm size and the level of environmental reporting. Moreover, the results of incremental regression indicate that ownership concentration is the most important independent variable among all the independent variables in the model.... view less
Keywords
Pakistan; corporate governance; business management; management; board of directors; environmental reporting; transparency; corporate social responibility; South Asia
Classification
Management Science
Free Keywords
institutional investors; independent directors
Document language
English
Publication Year
2017
Page/Pages
p. 103-114
Journal
Pakistan Administrative Review, 1 (2017) 2
ISSN
2521-0203
Status
Published Version; peer reviewed