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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