Work

Board Capital as a Determinant of Corporate Sustainability: A New Paradigm in Corporate Governance

Year: 2024

Type: article

Abstract: The study explores the nexus of board capital and sustainability reporting. Panel data regression was employed on a sample of 80 Indian companies from FY 2016-17 to FY 2021-22. The results revealed that board education, experience, expertise and social connections positively impact sustainability reporting quality. This study expands the literature on the measurement of board attributes in terms of board capital to identify the director’s characteristics relevant to enhancing sustainability reporting quality in Indian companies. This would provide implications for practitioners and future researchers, especially in the context of emerging economies like India where institutional and regulatory environments are transitioning to inculcate sustainability in companies.

Source: Journal of Business Thought (online)

DOI: 10.18311/jbt/2024/43652

Authors: Punita Malik, Rajbir Singh

Institution: Deenbandhu Chhotu Ram University of Science and Technology

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4405644082

FWCI:

Cites: 44

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Related to: 10