11 research outputs found
Assessing the Drivers of Corporate Sustainability Performance Disclosures Using the Global Reporting Initiative (GRI) G4 Framework
No full textThe primary objective of this study is to analyze the factors influencing the corporate sustainability performance disclosures of companies listed on the Bombay Stock Exchange (BSE) using the Global Reporting Initiative (GRI) G4 framework. This research is based on a sample of 434 firms listed on the BSE from 2017 to 2022. According to the content analysis method, the disclosure score of 434 non-financial companies is 79% (approximately), suggesting that, on an average, the sample companies have revealed 79% of the GRI-specified elements in their sustainability reports. The outcomes of the regression models indicate that profitability, firm size, innovation, board size, gender diversity, sustainability committee, and industry type are major drivers of corporate sustainability performance disclosure. Furthermore, research identified significant differences in the determinants of such practices between high-polluting and low-polluting companies. This research aims to elucidate the intricate dynamics affecting corporate sustainability performance by examining a diverse array of concerns. It employs meticulous data analysis to identify critical elements influencing sustainability disclosure. These findings may assist corporate managers, investors, policymakers, and stakeholders in comprehending the critical aspects to consider when formulating strategies that promote sustainability and enhance long-term value maximization
Impact of corporate sustainability reporting on firm performance: an empirical examination in Asia
No full textExamining the research taxonomy of credit default swaps literature through bibliographic network mapping
No full textThis study presents a bibliometric analysis, using spatial approach, of 943 articles from 2003 to March 2025 showing the growing importance of CDSs in the literature and their role in credit risk management. The Web of Science’s Core Collection database was used for bibliometric mapping. The bibliographic data were grouped and analyzed using VOSviewer to create network visualization maps that included country-wise, document-wise, and source-wise citations analysis, bibliographic coupling, and the co-occurrence of keywords. Subsequently, significant terms were identified through the analyses where risk assessment, risk management, and credit derivatives were found to be the most used keywords. Further, USA turns out to be the country where the most research was published on CDSs with maximum citations, highlighting the growing popularity of this research topic in this region. In addition, bibliographic coupling appears to capture information from 13 clusters formed during the analysis on bibliographically linked documents with their link strength. The bibliometric analysis of the CDS literature illustrates the intellectual framework of research on this topic, traces the progression of the research topic over time, and identifies the areas where this research field might develop in the future. © 2025 by the authors
Corporate sustainability performance and firm performance: evidence from India and South Korea
No full textCorporate sustainability performance and firm performance: evidence from India and South Korea
No full textDisclosure of Corporate Social Responsibility and Firm Performance: Evidence from India
No full text Corporate social responsibility (CSR) has emerged as a crucial research domain over the last decade due to the imperative that when CSR activities are communicated in the form of a report, it helps in improving firm performance. Thus, the main purpose of the present study is to analyse CSR disclosure trend in India and to investigate the association between CSR and the performance of the firm from 2008–2009 to 2013–2014. Content analysis is employed using Global Reporting Initiative (GRI) framework as a base to calculate the disclosure score relating to CSR and its components, that is, human related (HR) information, society related (SO) information and product related (PR) information. Firm performance is measured by Market to Book Ratio (MBR). CSR disclosure score is found to be increasing over the study period and regarding the components of CSR, the disclosure score of SO is found to be the highest (nearly 89 per cent) followed by HR (nearly 84 per cent) and PR (nearly 83 per cent). These scores are further utilised to find the influence of CSR (including its components) on firm performance using random generalised least squares (GLS) model. The results of the regression model indicate positive and significant impact of CSR (including its components) on firm performance. </jats:p
Does Corporate Governance Affect Firm Performance? Empirical Evidence Based on the BSE 200 Index
No full textConsidering the endogeneity problem, this study investigates the impact of corporate governance attributes (CG) on firm performance in the Indian context. The sample of the study includes 174 companies listed on the Bombay Stock Exchange and the study period is eight years (2011–12 to 2018– 19). This study is based on secondary data obtained from published annual reports (for CG data) and the Capitalineplus database (for accounting data). Based on the regression models (i.e., Ordinary Least Squares model and Two Stage Least Square model), the study shows that almost all CG attributes such as board size, gender diversity, CEO duality, and board independence are significantly associated with firm performance. We also find that the control variables such as firm size, debt, and R&D spending are also significantly associated with firm performance. This study is the first of its kind to focus exclusively on the attributes of market capitalization and corporate governance in an emerging market like India. These new insights into this relationship provide useful information to the government, academics, policymakers, and other stakeholders
Corporate Sustainability Performance and Financial Performance: Empirical Evidence from Japan and India
No full textPurpose The purpose of this article is to explore the disclosure of corporate sustainability (CS) practices and to examine the association between sustainability performance and financial performance in Asian context considering firms from India and Japan. Design/methodology/approach The present study is based on secondary data collected from annual reports and CS reports of 28 and 35 listed non-financial firms from India and Japan from 2009 to 2014. Content analysis (binary coding system) is employed to calculate the sustainability disclosure score based on Global Reporting Initiatives (GRI) framework. Market-to-book ratio is used to measure the financial performance. These scores are further used to examine the impact of CS performance on financial performance employing both the panel data model and logit regression model. Findings The study finds that the average level of disclosure is more in case of Japanese firm as compared to Indian firms. Using both the regression model, the study finds the influence of CS performance on financial performance is positive and significant for both the nations. However, the influence of CS performance is more in case of Japan than that of India. Moreover, the study also reveals that environmental factor is more dominating in influencing the financial performance in Japan. Whereas, in India, it is the social factor that dominates the financial performance. Originality/value It is the first comprehensive study in Asia analyzing the CS practices using both the panel data regression model and logit regression model. </jats:sec
Impact of Corporate Governance Attributes on Sustainability Reporting: Evidence from India
No full textThe study aimed to examine the impact of corporate governance attributes on sustainability reporting in the context of 435 non-financial companies from the top 500 BSE-listed companies based on market capitalization. The study is based on secondary data collected from the published sustainability, governance, and annual reports for a period of 6 years, that is, from 2015 to 2020. We have employed a content analysis technique to measure CSP using binary coding, that is, 0 (for non-disclosure) and 1 (for disclosure of item) based on the GRI reporting framework. Using panel data regression, we found that the corporate governance attribute plays an incredibly significant role in influencing the sustainability disclosure of Indian firms. Outcome of the regression results clearly indicates that except for independent directors all aspects of corporate governance, such as board size, gender diversity, and CEO duality have a positive and significant impact on Indian companies’ corporate sustainability reporting practices indicating that they play a key role in influencing the reporting practices of Indian companies
Técnicas moleculares aplicadas al estudio de bacteriosis en arroz (Oryza sativa L.): análisis bibliométrico de la producción científica
No full textThe main objective of this study was to analyze the molecular techniques used for the identification and characterization of phytopathogenic bacteria associated with rice (Oryza sativa L.) bacteriosis, through a bibliometric analysis of scientific production published between 2013 and 2023. The methodology involved a systematic literature review in databases such as Redalyc, Dialnet, Scielo, and Google Scholar, using keywords related to bacteriosis and molecular techniques in rice. Scientific articles and theses were collected, with information classified by author, year, journal, country, studied pathogen, molecular technique, and study type. Data processing was performed in Excel, generating matrices and charts to analyze indicators such as technique used, study topic, causal agent, geographic distribution, author productivity, and publication years. Results show that PCR and 16S rDNA gene sequencing are the most commonly used techniques, with bacterial identification studies predominating. Xanthomonas oryzae is the most studied pathogen, and China leads scientific production. It is concluded that molecular techniques have improved the speed and accuracy of phytopathogenic bacteria identification in rice, although technological access remains limited in some countries. It is recommended to promote training and technology transfer, as well as strengthen international research networks to optimize the management of rice bacteriosis.El objetivo principal del estudio fue analizar las técnicas moleculares empleadas en la identificación y caracterización de bacterias fitopatógenas asociadas a bacteriosis en arroz (Oryza sativa L.), mediante un análisis bibliométrico de la producción científica publicada entre 2013 y 2023. La metodología consistió en una revisión sistemática de literatura en bases de datos como Redalyc, Dialnet, Scielo, Google Académico, entre otras, utilizando palabras clave relacionadas con bacteriosis y técnicas moleculares en arroz. Se recopilaron artículos científicos y tesis de grado, clasificando la información por autores, año, revista, país, patógeno estudiado, técnica molecular y tipo de estudio. El procesamiento de datos se realizó en Excel, generando matrices y gráficos para el análisis de indicadores como técnica utilizada, temática de estudio, agente causal, distribución geográfica, productividad autoral y años de publicación. Los resultados revelan que la técnica de PCR y la secuenciación del gen 16S rDNA son las más empleadas, predominando los estudios de identificación bacteriana. Xanthomonas oryzae es el patógeno más estudiado y China lidera la producción científica. Se concluye que las técnicas moleculares han mejorado la rapidez y precisión en la identificación de bacterias fitopatógenas en arroz, aunque existen limitaciones de acceso tecnológico en algunos países. Se recomienda fomentar la capacitación y transferencia tecnológica, así como fortalecer redes de investigación internacional para optimizar el manejo de bacteriosis en arro
