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The Relationship between Environmental Reporting and Corporate Governance: Empirical Evidence from Pakistan

In: Globalization

Author

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  • Kashif Rashid
  • Mehwish Naseer

Abstract

The main purpose of the present research is to empirically scrutinize the relationship between corporate governance (CG) characteristics and environmental reporting (ER) (a component of corporate social responsibility) of firms in Pakistan, through the lens of stakeholder and agency theory. The annual reports of 50 non-financial companies listed on Pakistan Stock Exchange (PSX) for the years 2014-2015 are content analyzed to compute the companies' environmental reporting practices. A multifactor model comprising of six elements of CG, i.e. board size, board independence, CEO duality, audit committee independence, proportion of female directors on board and institutional investors is used to assess the impact of CG elements on companies' environmental reporting initiatives. The results revealed that larger board size, higher proportion of independent non-executive directors on the board, partition of the dual role of chairman and CEO and institutional ownership is associated with greater environmental reporting. The results are valuable to both academics and policy makers in Pakistan.

Suggested Citation

  • Kashif Rashid & Mehwish Naseer, 2019. "The Relationship between Environmental Reporting and Corporate Governance: Empirical Evidence from Pakistan," Chapters, in: George Yungchih Wang (ed.), Globalization, IntechOpen.
    • Handle: RePEc:ito:pchaps:142305
    DOI: 10.5772/intechopen.75228
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    More about this item

    Keywords

    corporate governance; corporate social responsibility; environmental reporting; agency theory; stakeholder theory; Pakistan;
    All these keywords.

    JEL classification:

    • F60 - International Economics - - Economic Impacts of Globalization - - - General

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