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Does Governance Quality Explain the Sustainability Reporting Tendency of the Public Sector? Worldwide Evidence

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  • Ali Uyar
  • Majdi Karmani
  • Cemil Kuzey
  • Merve Kilic
  • Chadi Yaacoub

Abstract

The objective of this study is to investigate whether governance quality is associated with the sustainability reporting tendency of public sector organizations. For this purpose, we have collected the sustainability reporting numbers of the public sectors of all countries, Worldwide Governance Indicators (WGIs) data, and other controlling variables of 242 countries for 2015 and 2016 from several sources. The results consistently and firmly support that the overall governance quality, as measured by the average of six WGIs, is significantly associated with the sustainability reporting practices of public sector organizations. Moreover, except for political stability, the remaining five WGIs have significant explanatory power on sustainability reporting levels of the public sector globally. Thus, the study largely proves the existence of a robust link between the governance performance of the public sector and its sustainability disclosure. We conclude the paper by drawing country-level implications and highlighting future research avenues.

Suggested Citation

  • Ali Uyar & Majdi Karmani & Cemil Kuzey & Merve Kilic & Chadi Yaacoub, 2022. "Does Governance Quality Explain the Sustainability Reporting Tendency of the Public Sector? Worldwide Evidence," International Journal of Public Administration, Taylor & Francis Journals, vol. 45(13), pages 931-947, October.
    • Handle: RePEc:taf:lpadxx:v:45:y:2022:i:13:p:931-947
    DOI: 10.1080/01900692.2021.1900243
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    Cited by:

    1. Giovanni Zampone & Isabel‐María García‐Sánchez & Giuseppe Sannino, 2023. "Imitation is the sincerest form of institutionalization: Understanding the effects of imitation and competitive pressures on the reporting of sustainable development goals in an international context," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4119-4142, November.
    2. Rasmi Meqbel & Mohammad Alta'any & Salah Kayed & Ahmed Al‐Omush, 2024. "Earnings management and sustainability assurance: The moderating role of CSR committee," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1769-1785, May.

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