Corporate Governance, Firms’ Characteristics and Environmental Performance Disclosure Practices of Indian Companies

Ritu Pareek, Krishna Dayal Pandey and Tarak Nath Sahu

Indian Journal of Corporate Governance, 2019, vol. 12, issue 2, 142-155

Abstract: Abstract This study attempts to explore the effect of corporate governance parameters like board size and independent directors along with firm-specific characteristics such as age, size and profitability on the environmental performance disclosure of 38 National Stock Exchange (NSE) listed Indian non-financial companies for the period of 2013–2017. This study uses panel data analysis and finally documents a positive impact of board size and age of firm on the environmental performance disclosures of Indian companies. The study also finds a significant and negative effect of board independence on the environmental performance disclosure of such companies. The study based on its findings questions the role of independent directors as an internal regulatory body and suggests external regulatory specifications for better environmental performance and its disclosure to the public.

Keywords: Corporate governance; environmental performance sustainability; panel data analysis (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
https://journals.sagepub.com/doi/10.1177/0974686219881091 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sae:ijcgvn:v:12:y:2019:i:2:p:142-155

DOI: 10.1177/0974686219881091

Access Statistics for this article

More articles in Indian Journal of Corporate Governance
Bibliographic data for series maintained by SAGE Publications ().