The study examines the impact of corporate governance on CSR disclosure practices of Indian companies. The corporate governance variables such as board age, audit committee size, board meetings, CEO duality, board independence, employee CSR training, independent directors board meetings, sustainability committee and women on board were used. The sample consists of 386 companies listed in the BSE 500 index for a period of 10 years from 2007–2016 and panel data regression is used for analysis. The study finds that the corporate governance variables such as board independence, CEO duality and sustainability committee improve CSR disclosure. In contrast, board age, employee CSR training and women on board weakens CSR disclosure. This study is important due to following reasons, firstly, Indian policymakers issued a wide set of voluntary and non-voluntary rules and guidelines on corporate governance and CSR disclosure. It is interesting to see its impact on Indian companies. Secondly, this study uses a more advanced Bloomberg ESG scores as well as individual environment, social and governance scores to measure the CSR disclosure. Finally, the study aims to fill the literature gap concerning corporate governance and CSR disclosure in India covering a larger study period and sample size.

中文翻译：

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公司治理对企业社会责任披露的影响

该研究考察了公司治理对印度公司CSR披露实践的影响。使用了公司治理变量，例如董事会年龄，审计委员会规模，董事会会议，首席执行官双重身份，董事会独立性，员工企业社会责任培训，独立董事董事会会议，可持续发展委员会和董事会女性。该样本由BSE 500指数中列出的386家公司组成，从2007年至2016年为期10年，并使用面板数据回归进行分析。该研究发现，诸如董事会独立性，首席执行官双重性和可持续性委员会之类的公司治理变量可改善企业社会责任的披露。相比之下，董事会年龄，员工CSR培训和董事会中的女性会削弱CSR披露。这项研究很重要，原因如下：印度决策者针对公司治理和企业社会责任披露发布了一系列自愿和非自愿的规则和准则。有趣的是它对印度公司的影响。其次，本研究使用更先进的彭博社ESG得分以及个人环境，社会和治理得分来衡量CSR披露。最后，该研究旨在填补有关印度公司治理和企业社会责任披露的文献空白，涵盖更长的研究时间和更大的样本量。