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 |
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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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