Exploring the Attributes of Corporate Governance and Compliance with Corporate Laws to ESG Disclosure: Evidence from Construction & Engineering Sectors in India
Journal Title: International Journal of Social Science And Human Research - Year 2025, Vol 8, Issue 02
Abstract
The study aims to investigate the impact of board characteristics on environmental, social and governance (ESG) disclosure in the Construction & Engineering Sectors in India of emerging economies. The findings indicate that governance variables have varying degrees of influence on ESG performance and financial outcomes, with board size showing the strongest positive association with ESG, while CEO Board Member strongly correlates with financial performance. The regression model provides a moderately strong explanatory power for ESG scores, but the lower Adjusted R Square suggests that additional variables or a refined model may improve its predictive ability. Among the independent variables, only Board Size (BS) has a statistically significant positive impact on ESG scores. Other variables, including gender diversity, board meetings, CEO characteristics, and financial performance, do not show significant effects. The study recommends that increasing board size may enhance ESG performance, but further research or a larger sample may be needed to confirm the effects of other governance factors. The study concludes that the importance of board characteristics in influencing ESG performance, with board size emerging as the most significant factor. Other governance variables, including gender diversity, CEO leadership roles, and board meetings, do not show a strong statistical impact on ESG.
Authors and Affiliations
Anjali Sharma
Keywords
Related Articles
- EP ID EP762800
- DOI 10.47191/ijsshr/v8-i2-54
- Views 19
- Downloads 0
Denpasar City Branding as Tourism Development Strategy: Law Branding Aspect Point of View
One of the tour programs that have gained popularity for tourists in Bali is Denpasar City Tour. Denpasar is typically able to deliver persistence of heritage site in Gajah Mada and uniqueness of Badung and Kumbasari Mar...
The Role of Resilience as a Mediator between Self-Compassion and Psychological Well-Being in Victims Experiencing Workplace Violence
Workplace violence is a serious problem. The presence of violence can have a negative impact, especially on workers, both in terms of health and worker welfare. Workplace violence causes consequences in the form of psych...
CSR, Environmental and Export Performance: The Moderating Effect of Green Business Strategy and Innovation on Chinese Manufacturing SMEs
This study aims to find out the relationship between CSR, environmental and export performance, as well as the moderating effect of green business strategy and innovation based on the evidence from Chinese manufacturing...
Internalization of Moderate Islam and Local Wisdom as an Effort to Prevent Religious Conflict in Sigi District, Central Sulawesi - Indonesia
This study discusses religious moderation education in Sigi Regency, Central Sulawesi Province, Indonesia. This study used qualitative approach and data was collected through direct observation, in-depth interviews, and...
Mathematical Proficiency of Grade 10 Students
This study aims to determine the mathematical proficiency of Grade 10 students of a Sectarian School in Bacolod City in solving functions. The data gathering instrument used was a validated teacher-made questionnaire. Ba...