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dc.contributor.authorShamil, M.
dc.contributor.authorShaikh, Junaid
dc.contributor.authorHo, Poh-Ling
dc.contributor.authorKrishnan, Anbalagan
dc.identifier.citationShamil, M. and Shaikh, J. and Ho, P. and Krishnan, A. 2014. The Influence of Board Characteristics on Sustainability Reporting: Empirical Evidence from Sri Lankan Firms. Asian Review of Accounting. 22 (2): pp. 78-97.

Purpose – Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper isto investigate the influence of board characteristics on sustainability reporting of listed companies inthe Colombo Stock Exchange (CSE), Sri Lanka.Design/methodology/approach – A sample of 148 listed companies was drawn from the CSE usingstratified random sampling method and data were collected from the 2012 annual reports. Theproposed hypotheses were tested using a hierarchical binary logistic regression.Findings – This study documents that board size and dual leadership are positively associatedwith sustainability reporting and boards with female directors are negatively associated withsustainability reporting. This study also found that sustainability reporting is likely to be influencedby firm size and firm growth. Additionally, the study also reveals that younger firms are likelyto adopt sustainability reporting.Originality/value – This is the first study to examine the influence of board characteristicson sustainability reporting in Sri Lanka, considered as a developing economy with an emergingequity market.

dc.publisherEmerald Group Publishing Limited
dc.subjectCorporate governance
dc.subjectBoard characteristics
dc.subjectAgency theory
dc.subjectLegitimacy theory
dc.subjectSustainability reporting
dc.subject- Logistic regression
dc.titleThe Influence of Board Characteristics on Sustainability Reporting: Empirical Evidence from Sri Lankan Firms
dc.typeJournal Article
dcterms.source.titleAsian Review of Accounting
curtin.departmentCurtin Sarawak
curtin.accessStatusFulltext not available

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