4.7 Article

The impact of sustainability governance attributes on comprehensive CSR reporting: A developing country setting

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WILEY
DOI: 10.1002/csr.2677

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comprehensive reporting; corporate governance; CSR; sustainability; sustainability governance

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This research examines the influence of sustainability governance attributes on comprehensive CSR reporting in Pakistan. The results showed that most sustainability governance mechanisms had a positive impact on comprehensive CSR reporting. The study highlights the significance of implementing sustainability governance mechanisms in developing countries and provides empirical evidence for the importance of internal corporate governance mechanisms in driving sustainability reporting agenda.
This research examines the influence of sustainability governance attributes such as the sustainability department, sustainability committee, sustainability officer, sustainability policy, sustainability strategy, and sustainability assurance on comprehensive CSR reporting. Content analysis of corporate annual reports and sustainability reports of 280 non-financial listed companies in Pakistan was used to determine comprehensive CSR reporting score and to capture sustainability governance attributes. Multivariate regression analysis technique was used to test the relationships. The results revealed that all the sustainability governance mechanisms except the sustainability officer and the sustainability department positively influenced comprehensive CSR reporting. This study highlights the usefulness of implementing sustainability governance mechanisms in promoting comprehensive reporting in developing countries and sets implications for shaping future CSR-related policies and practices. This research extends the literature on the importance of internal corporate governance mechanisms in driving sustainability reporting agenda by providing empirical evidence in favor of sustainability governance mechanisms in improving comprehensive reporting in developing countries.

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