Ownership structure and sustainability reporting: emerging economies evidence
Yusuf Nuhu,
Ashraful Alam
Abstract:Purpose
The purpose of this study is to empirically examine the impact of ownership structure variables on the level of sustainability reporting (SR) of listed BRICS energy firms as well as the moderating role of the board sustainability committee on this relationship.
Design/methodology/approach
This study used a sample of 1,260 firm-year observations from BRICS for the period 2010–2019. This study uses the Bloomberg database, companies’ annual reports and companies’ websites for data collection and the ordi… Show more
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