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Table 2 Sample description

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

Panel A: Sample size

Sample Selection Criteria

No. of Firms

Total Observations

 Total listed and non-listed firms

169

499

 Less: Non-listed firms

(72)

(153)

 Total listed firms

97

346

 Less: Non-availability of report

(9)

(20)

 Final Sample

88

326

Panel B: Yearly sample size by countries

Sample Year

Bangladesh

India

Pakistan

Total Observations

 2009

0

2

1

3

 2010

0

7

3

10

 2011

1

23

4

28

 2012

2

33

7

42

 2013

3

44

6

53

 2014

4

52

7

63

 2015

4

58

6

68

 2016

2

52

5

59

 Total

16

271

39

326