THE IMPACT OF GREEN GOVERNANCE ON SUSTAINABILITY REPORTING & CORPORATE SOCIAL RESPONSIBILITY: FINANCIAL RISK AS MODERATOR.

Autor: Pasha, Ahmad Tisman, Aiwan, Aroosa, Akhtar, Tahmina
Předmět:
Zdroj: Journal of Social Research Development; Jun2024, Vol. 5 Issue 2, p119-129, 11p
Abstrakt: The present research endeavors to examine the effects of green governance namely board gender diversity, committee size, board independence, and board size, on corporate social responsibility and sustainability reporting. The study also considers the moderating effect of financial risk, including liquidity risk and capital risk. The data has been obtained from banking institutions in financial sector of Pakistan. Dataset comprises information from 33 banks that were included in our analysis. Convenience sampling technique was employed to gather the time series and cross-sectional data, which was utilized to construct panels in order to obtain desired outcomes. The results show significant and favorable relationship amid board's size & degree of independence when it comes to corporate social responsibility and sustainability reporting. There is a negative correlation amid presence of a board committee, board gender diversity and practice of sustainability reporting. Regression has confirmed consistent findings, indicating that both board size and board independence exhibit positive association with SRI & CSR, whereas board committee and board gender diversity show a negative link. [ABSTRACT FROM AUTHOR]
Databáze: Complementary Index