Sustainability (disclosure and report format) and firm performance in India. Effects of mandatory CSR reporting

Sustainability (disclosure and report format) and firm performance in India. Effects of mandatory CSR reporting

AbstractThis study aims to determine how sustainability reporting disclosures and report format affect company performance in India’s mandatory reporting environment. The study employed feasible generalised least square, panel-correlated standard errors and probit regression. The sample size is 80,...

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Bibliographic Details
Main Authors: Kofi Mintah Oware, Thomas Adomah Worae
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
GRI and BRR sustainability disclosures
firm performance
report format
signalling theory and institutional theory
mandatory reporting
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2170075

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2023.2170075

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