Title: Environmental disclosure and CSR committee: an empirical investigation in emerging market

Authors: Najul Laskar

Addresses: School of Business Core Cluster, UPES University – Dehradun, Kandoli Via-Prem Nagar, Dehradun, Uttarakhand, 248007, India

Abstract: This study examines the empirical association between CSR committee and environmental disclosure both in terms of level and quality. We have employed manual content analysis of published sustainability report, governance report and environmental report of top 200 companies listed in Bombay Stock Exchange (BSE) from 2016-2017 to 2021-2022 to construct the disclosure index both in terms of level and quality of environmental disclosure. For carrying out the task of content analysis, we have used the latest version of GRI framework (i.e., G4). Based on the OLS model, panel data model and system GMM model, we find that impact of CSR committee on the environmental disclosure is positive and significant. Additionally, we also use system GMM model to not only to check the robustness of our findings but also to ensure that there is no endogeneity issue.

Keywords: environmental disclosure; CSR committee; content analysis; GRI framework; BSE 200 Index.

DOI: 10.1504/IJCG.2022.128752

International Journal of Corporate Governance, 2022 Vol.13 No.2, pp.191 - 209

Received: 12 Sep 2022
Accepted: 11 Nov 2022
Published online: 02 Feb 2023 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article