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Table 1 Comparative CG and CSR Characteristics of SA Countries

From: The effects of corporate governance on environmental sustainability reporting: empirical evidence from South Asian countries

CG Characteristic

Bangladesh

India

Pakistan

Ownership Structure

Mixed (majority share held by sponsor group)

Mixed (majority share held by parent company)

Mixed (majority share held by associate company)

Board Size

5 < 20

3 < 15

>  7

Independent Director

1 / 5

1 / 3

>  2

Female Board Director

No provision

>  1

>  1

CSR Committee

No provision

Mandatory

Voluntary

  1. Source: Author’s compilation from the various sources of CG rules