Work

The Influence of Legal Compliance and Corporate Governance Mechanisms on ESG Disclosure Quality in Bangladesh

Year: 2026

Type: article

Abstract: This study examines the influence of legal compliance and corporate governance mechanisms on environmental, social, and governance (ESG) disclosure quality in Bangladesh. A quantitative, cross-sectional, and explanatory research design was employed. Data were collected through a structured questionnaire from 300 professionals working in listed corporate organizations, including compliance officers, company secretaries, finance managers, accountants, internal auditors, sustainability officers, departmental managers, and senior executives. The data were analyzed using SPSS through descriptive statistics, reliability and validity assessment, Pearson correlation, and multiple regression analysis. The measurement instrument demonstrated satisfactory reliability and validity, with Cronbach’s alpha values ranging from 0.842 to 0.889. The correlation results revealed significant positive relationships between legal compliance, corporate governance mechanisms, and ESG disclosure quality. The regression model was statistically significant and explained 47.0% of the variation in ESG disclosure quality. Legal compliance had a positive and significant influence on ESG disclosure quality (?=0.421,p

Source: International Journal of Academic Research in Business and Social Sciences

DOI: 10.6007/ijarbss/v16-i8/28829

Authors: Md. Mamun Bhuiyan, Kazi FarhanaYeasmin, Mohammad Khairul Islam Juman, Md Iqbal Hossain Khan, Rimon Kumar Das

Institution: CCN University of Science and Technology

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W7204270067