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 is to investigate the influence of board characteristics on sustainability reporting of listed companies in the Colombo Stock Exchange (CSE), Sri Lanka. Design/methodology/approach - A sample of 148 list...
| Main Authors: | , , , |
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| Format: | Journal Article |
| Published: |
Emerald Group Publishing Limited
2014
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| Online Access: | http://hdl.handle.net/20.500.11937/62083 |
| _version_ | 1848760785070718976 |
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| author | Mohamed, S. Junaid, M. Ho, Poh-Ling Krishnan, Anbalagan |
| author_facet | Mohamed, S. Junaid, M. Ho, Poh-Ling Krishnan, Anbalagan |
| author_sort | Mohamed, S. |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | Purpose - Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of listed companies in the Colombo Stock Exchange (CSE), Sri Lanka. Design/methodology/approach - A sample of 148 listed companies was drawn from the CSE using stratified random sampling method and data were collected from the 2012 annual reports. The proposed hypotheses were tested using a hierarchical binary logistic regression. Findings - This study documents that board size and dual leadership are positively associated with sustainability reporting and boards with female directors are negatively associated with sustainability reporting. This study also found that sustainability reporting is likely to be influenced by firm size and firm growth. Additionally, the study also reveals that younger firms are likely to adopt sustainability reporting. |
| first_indexed | 2025-11-14T10:21:17Z |
| format | Journal Article |
| id | curtin-20.500.11937-62083 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T10:21:17Z |
| publishDate | 2014 |
| publisher | Emerald Group Publishing Limited |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-620832018-02-01T05:21:37Z The influence of board characteristics on sustainability reporting Empirical evidence from Sri Lankan firms Mohamed, S. Junaid, M. Ho, Poh-Ling Krishnan, Anbalagan Purpose - Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of listed companies in the Colombo Stock Exchange (CSE), Sri Lanka. Design/methodology/approach - A sample of 148 listed companies was drawn from the CSE using stratified random sampling method and data were collected from the 2012 annual reports. The proposed hypotheses were tested using a hierarchical binary logistic regression. Findings - This study documents that board size and dual leadership are positively associated with sustainability reporting and boards with female directors are negatively associated with sustainability reporting. This study also found that sustainability reporting is likely to be influenced by firm size and firm growth. Additionally, the study also reveals that younger firms are likely to adopt sustainability reporting. 2014 Journal Article http://hdl.handle.net/20.500.11937/62083 Emerald Group Publishing Limited restricted |
| spellingShingle | Mohamed, S. Junaid, M. Ho, Poh-Ling Krishnan, Anbalagan The influence of board characteristics on sustainability reporting Empirical evidence from Sri Lankan firms |
| title | The influence of board characteristics on sustainability reporting Empirical evidence from Sri Lankan firms |
| title_full | The influence of board characteristics on sustainability reporting Empirical evidence from Sri Lankan firms |
| title_fullStr | The influence of board characteristics on sustainability reporting Empirical evidence from Sri Lankan firms |
| title_full_unstemmed | The influence of board characteristics on sustainability reporting Empirical evidence from Sri Lankan firms |
| title_short | The influence of board characteristics on sustainability reporting Empirical evidence from Sri Lankan firms |
| title_sort | influence of board characteristics on sustainability reporting empirical evidence from sri lankan firms |
| url | http://hdl.handle.net/20.500.11937/62083 |