Corporate governance for sustainability: Connecting environmental, social and economic goals

This paper examines corporate governance's influence on corporate Sustainability in South Asian firms. Recent developments in social injustice, environmental issues and economic turmoil in South Asian countries have motivated the authors. The study used the GMM unbalanced panel data estimation on top South Asian listed firms. The time-period of the sample taken is of ten years (2012-2022). This study reveals that among South Asian nations, companies listed in the Indian and Bangladesh stock markets have a high percentage of sustainability disclosure reporting. The study's findings show that Board size, independence, and qualification positively impact environmental sustainability reporting performance. In contrast, CEO Duality significantly negatively influences social, environmental, and economic sustainability. The study has implications for the companies and policymakers of South Asian countries and encouraged the firms to restructure the board to enhance its effectiveness to monitor better and support all aspects of corporate sustainability.