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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