Corporate Environmental Disclosures and Role of Top Management: evidence based on the business responsibility and sustainability reporting in india

Khalid, Ahmad Mohd and Rawat, Pankaj S. (2025) Corporate Environmental Disclosures and Role of Top Management: evidence based on the business responsibility and sustainability reporting in india. Corporate Social Responsibility and Environmental Management. ISSN 1535-3958

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Abstract

With rising climate change issues, firms globally are increasingly asked to disclose environmental-related information. An increasing number of stakeholders and investors now require companies to disclose more detailed environmental or carbon-related information, such as GHG emissions, to support effective decision-making and corporate planning. This study focuses on the effect of top-level management commitment on the quality of firm-level environment-related disclosures. For this purpose, a comprehensive environmental disclosure index based on the business responsibility and sustainability report (BRSR) of India's top-listed firms is developed to capture the level and quality of disclosures. Our results show that firms with dedicated board-level environments and sustainability committees perform better on environmental disclosures. This relationship remains valid even after considering differences in firm-level disclosure differences arising from firm ownership. Further, our results also show a positive association between the percentage of women on the board and the quality of firm-level environmental disclosures. This study provides important policy implications for regulating corporate environmental disclosures in emerging economies.

Item Type: Article
Keywords: business responsibility and sustainability reporting | corporate environmental disclosure quality | ESG committee | sustainability committee
Subjects: Social Sciences and humanities > Economics, Econometrics and Finance > Economics
Physical, Life and Health Sciences > Environmental Science, Policy and Law
JGU School/Centre: Jindal Global Business School
Depositing User: Mr. Gautam Kumar
Date Deposited: 05 Jun 2025 05:59
Last Modified: 05 Jun 2025 05:59
Official URL: https://doi.org/10.1002/csr.3205
URI: https://pure.jgu.edu.in/id/eprint/9601

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