可持续发展的公司治理:将环境、社会和经济目标联系起来

IF 9.9 1区 环境科学与生态学 Q1 DEVELOPMENT STUDIES
Basit Ali Bhat, Manpreet Kaur Makkar, Nitin Gupta
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引用次数: 0

摘要

摘要本文考察了公司治理对南亚企业可持续发展的影响。南亚国家最近的社会不公正、环境问题和经济动荡的发展激励了作者。本研究采用GMM非平衡面板数据估计南亚顶级上市公司。样本的时间周期为10年(2012-2022)。本研究显示,在南亚国家中,在印度和孟加拉国股票市场上市的公司有很高比例的可持续发展披露报告。研究结果表明,董事会规模、独立性和资格对环境可持续发展报告绩效有积极影响。相反,CEO二元性对社会、环境和经济的可持续性有显著的负面影响。该研究对南亚国家的公司和决策者具有启示意义,并鼓励公司重组董事会,以提高其有效性,更好地监督和支持公司可持续发展的各个方面。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Corporate governance for sustainability: Connecting environmental, social and economic goals
Abstract This paper examines corporate governance's influence on corporate Sustainability in South Asian firms. Recent developments in social injustice, environmental issues and economic turmoil in South Asian countries have motivated the authors. The study used the GMM unbalanced panel data estimation on top South Asian listed firms. The time‐period of the sample taken is of ten years (2012–2022). This study reveals that among South Asian nations, companies listed in the Indian and Bangladesh stock markets have a high percentage of sustainability disclosure reporting. The study's findings show that Board size, independence, and qualification positively impact environmental sustainability reporting performance. In contrast, CEO Duality significantly negatively influences social, environmental, and economic sustainability. The study has implications for the companies and policymakers of South Asian countries and encouraged the firms to restructure the board to enhance its effectiveness to monitor better and support all aspects of corporate sustainability.
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来源期刊
CiteScore
17.30
自引率
11.20%
发文量
168
期刊介绍: Sustainable Development is a publication that takes an interdisciplinary approach to explore and propose strategies for achieving sustainable development. Our aim is to discuss and address the challenges associated with sustainable development and the Sustainable Development Goals. All submissions are subjected to a thorough review process to ensure that our readers receive valuable and original content of the highest caliber.
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