 Is ESG disclosure related to corporate performance? Empirical evidence from Indian companiesPreeti Sharma, Priyanka Panday and R.C. Dangwal International Journal of Business and Globalisation, 2024, vol. 36, issue 2/3, 186-200 Abstract: The purpose of this work is to inspect the impact of non-financial disclosure (ESG) on corporate governance. The study examined 80 Indian companies listed at BSE for five years (2012-2016) with 400 observations. ESG disclosure and performance indicators such as operational performance (ROA), financial performance (ROCE) and market performance (MBV) are taken up as dependent and independent variable respectively with type of industry and company's size as control variables. The results indicate significant and positive impact of corporate performance measures on the level ESG disclosure. This study may be facilitative for corporate and statutory bodies in forming policies related to corporate disclosures, since its negligible presence in Indian corporate is quite evident from the literature. Keywords: performance; Indian companies; ESG disclosures; annual reports; sustainability reports; environment; social; corporate governance; GRI framework; Clause 49 of Listing Agreement; ESGD index; return on assets; ROA; return on capital employed; ROCE; market to book value; MBV; ordinary least square; OLS. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbglo:v:36:y:2024:i:2/3:p:186-200 Access Statistics for this article More articles in International Journal of Business and Globalisation from Inderscience Enterprises Ltd |
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