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

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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...

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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

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