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
- Umfang
-
Seite(n): 103-114
- Sprache
-
Englisch
- Anmerkungen
-
Status: Veröffentlichungsversion; begutachtet (peer reviewed)
- Erschienen in
-
Pakistan Administrative Review, 1(2)
- Thema
-
Wirtschaft
Management
Pakistan
Corporate Governance
Unternehmensführung
Management
Vorstand
Umweltberichterstattung
Transparenz
Corporate Social Responsibility
Südasien
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Rafique, Muhammad Ali
Malik, Qaisar Ali
Waheed, Abdul
Khan, Naeem-Ullah
- Ereignis
-
Veröffentlichung
- (wann)
-
2017
- URN
-
urn:nbn:de:0168-ssoar-53683-7
- Rechteinformation
-
GESIS - Leibniz-Institut für Sozialwissenschaften. Bibliothek Köln
- Letzte Aktualisierung
-
21.06.2024, 16:26 MESZ
Datenpartner
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Objekttyp
- Zeitschriftenartikel
Beteiligte
- Rafique, Muhammad Ali
- Malik, Qaisar Ali
- Waheed, Abdul
- Khan, Naeem-Ullah
Entstanden
- 2017
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