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Corporate sustainability and environmental reporting: triggers and consequences
Yasir Ashraf1, Mian Sajid Nazir2
1Institute of Business Administration, University of the Punjab, Lahore, Pakistan.
Summary
Corporate factors significantly influence sustainability reporting in Pakistan, impacting financial performance. Sector affiliation moderates these effects, offering insights for businesses and investors.
Area of Science:
- Corporate Social Responsibility (CSR)
- Financial Performance Analysis
- Emerging Market Economics
Background:
- Sustainability reporting is increasingly crucial for corporate accountability.
- Developing economies present unique contexts for understanding CSR drivers and outcomes.
- Pakistan's corporate landscape offers a relevant case for examining sustainability reporting dynamics.
Purpose of the Study:
- To investigate the triggers and consequences of sustainability reporting in Pakistan.
- To analyze the indirect and conditional indirect effects of corporate factors on financial performance via sustainability reporting.
- To assess the moderating role of sector affiliation in these relationships.
Main Methods:
- An explanatory sequential mixed-methods approach was employed.
- Quantitative analysis utilized secondary data from 178 listed companies on the Pakistan Stock Exchange (2010-2018).
- Qualitative data were gathered through interviews with key industry stakeholders.
Main Results:
- Company size, age, leverage, earnings, sustainability awards, CEO duality, and board independence significantly drive sustainability reporting.
- Foreign ownership, ownership concentration, women on board, and media visibility did not significantly determine reporting.
- Significant indirect and conditional indirect effects of corporate factors on financial performance through sustainability reporting were found.
Conclusions:
- Corporate characteristics are key determinants of sustainability reporting in Pakistan.
- Sustainability reporting mediates the relationship between corporate factors and financial performance.
- Findings have practical implications for corporate governance, investment decisions, and regulatory frameworks in emerging markets.
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