{"title":"可持续发展的公司治理:将环境、社会和经济目标联系起来","authors":"Basit Ali Bhat, Manpreet Kaur Makkar, Nitin Gupta","doi":"10.1002/sd.2779","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":48174,"journal":{"name":"Sustainable Development","volume":"412 2","pages":"0"},"PeriodicalIF":9.9000,"publicationDate":"2023-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Corporate governance for sustainability: Connecting environmental, social and economic goals\",\"authors\":\"Basit Ali Bhat, Manpreet Kaur Makkar, Nitin Gupta\",\"doi\":\"10.1002/sd.2779\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":48174,\"journal\":{\"name\":\"Sustainable Development\",\"volume\":\"412 2\",\"pages\":\"0\"},\"PeriodicalIF\":9.9000,\"publicationDate\":\"2023-11-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Sustainable Development\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1002/sd.2779\",\"RegionNum\":1,\"RegionCategory\":\"环境科学与生态学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"DEVELOPMENT STUDIES\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Sustainable Development","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1002/sd.2779","RegionNum":1,"RegionCategory":"环境科学与生态学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"DEVELOPMENT STUDIES","Score":null,"Total":0}
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.
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.