The Influence of Board Characteristics on Sustainability Reporting: Empirical Evidence from Sri Lankan Firms

The Influence of Board Characteristics on Sustainability Reporting: Empirical Evidence from Sri Lankan Firms

Purpose – Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper isto investigate the influence of board characteristics on sustainability reporting of listed companies inthe Colombo Stock Exchange (CSE), Sri Lanka.Design/methodology/approach – A sample of 148 listed...

Full description

Bibliographic Details
Main Authors: Shamil, M., Shaikh, Junaid, Ho, Poh-Ling, Krishnan, Anbalagan
Format: Journal Article
Published: Emerald Group Publishing Limited 2014
Subjects:
Corporate governance
Board characteristics
Agency theory
Legitimacy theory
Sustainability reporting
- Logistic regression
Online Access:http://hdl.handle.net/20.500.11937/31684

Internet

http://hdl.handle.net/20.500.11937/31684

Similar Items