Finance

Accounting

Corporate social responsibility

Sociology

Business

Qualitative research

Social science

Corporate governance

Social sustainability

Biology

Epistemology

Machine learning

Empirical research

Philosophy

Political science

Ecology

Stock exchange

Corporate sustainability

Public relations

Computer science

Sustainability reporting

Sustainability

Qualitative property

This research paper aims to understand the impact of corporate governance (CG) on economic, social, and environmental sustainability disclosures. This paper adopted an explanatory sequential mixed methods approach. The data regarding corporate governance and sustainability disclosure were collected from top 100 companies listed on the Pakistan Stock Exchange (PSE) for the period ranging from 2012 to 2015. In addition to the quantitative data, we collected qualitative data through interviews with five board members of different companies. Overall, our results indicate that CG elements enhance sustainability disclosures. This study concludes that a large board size consisting of a female director and a CSR committee (CSRC) is better able to check and control management decisions regarding sustainability issues (be they economic, environment, or social) and resulted in better sustainability disclosure. This paper, through quantitative and qualitative analysis, provides a methodological and empirical contribution to the literature on corporate governance and sustainability reporting in emerging and developing countries.

Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study