Journal article | Zeitschriftenartikel
Corporate Governance and Environmental Reporting in Pakistan
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.
- ISSN
-
2521-0203
- Extent
-
Seite(n): 103-114
- Language
-
Englisch
- Notes
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Status: Veröffentlichungsversion; begutachtet (peer reviewed)
- Bibliographic citation
-
Pakistan Administrative Review, 1(2)
- Subject
-
Wirtschaft
Management
Pakistan
Corporate Governance
Unternehmensführung
Management
Vorstand
Umweltberichterstattung
Transparenz
Corporate Social Responsibility
Südasien
- Event
-
Geistige Schöpfung
- (who)
-
Rafique, Muhammad Ali
Malik, Qaisar Ali
Waheed, Abdul
Khan, Naeem-Ullah
- Event
-
Veröffentlichung
- (when)
-
2017
- URN
-
urn:nbn:de:0168-ssoar-53683-7
- Rights
-
GESIS - Leibniz-Institut für Sozialwissenschaften. Bibliothek Köln
- Last update
-
21.06.2024, 4:26 PM CEST
Data provider
GESIS - Leibniz-Institut für Sozialwissenschaften. Bibliothek Köln. If you have any questions about the object, please contact the data provider.
Object type
- Zeitschriftenartikel
Associated
- Rafique, Muhammad Ali
- Malik, Qaisar Ali
- Waheed, Abdul
- Khan, Naeem-Ullah
Time of origin
- 2017
Other Objects (12)
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Unternehmenssteuerung im Umbruch : internationale Reformen in Reporting und Corporate Governance
Corporate Governance and Environmental Reporting in Pakistan
Global voluntary corporate environmental reporting : the corporate register directory
Impact of corporate governance and ownership concentrations on timelines of financial reporting in Pakistan
Value Reporting : optimieren Sie Ihre materielle Corporate Governance
Risk management and reporting : a corporate governance perspective
Corporate governance reporting : eine theoretische und empirische Analyse
Essays on Corporate Governance and Financial Reporting Quality
The effects of corporate governance on environmental sustainability reporting: empirical evidence from South Asian countries
Corporate social responsibility and environmental reporting in controversial industries
Financial consequences of corporate environmental performance and the role of environmental reporting
Corporate governance and digitalization of financial reporting : an empirical analysis
Unternehmenssteuerung im Umbruch : internationale Reformen in Reporting und Corporate Governance
Corporate Governance and Environmental Reporting in Pakistan
Global voluntary corporate environmental reporting : the corporate register directory
Impact of corporate governance and ownership concentrations on timelines of financial reporting in Pakistan
Value Reporting : optimieren Sie Ihre materielle Corporate Governance
Risk management and reporting : a corporate governance perspective
Corporate governance reporting : eine theoretische und empirische Analyse
Essays on Corporate Governance and Financial Reporting Quality
The effects of corporate governance on environmental sustainability reporting: empirical evidence from South Asian countries
Corporate social responsibility and environmental reporting in controversial industries
Financial consequences of corporate environmental performance and the role of environmental reporting
Corporate governance and digitalization of financial reporting : an empirical analysis