Impact of Corporate Governance on Firms' Environmental Reporting practices: Evidence from Indian Manufacturing Companies

Abstract The aim of the study is to examine the impact of Corporate Governance on Environmental Reporting practices among 44 Indian manufacturing companies. The data have been collected from the ‘Thomson Reuter’ database for a period of 10 years, i.e., from 2013-2014 to 2022-2023. The study used Environmental Pillar Score as the dependent variable whereas Corporate Governance as the independent variable. Moreover, the study investigated the year–wise and sector–wise environmental reporting practices of sample companies. The result found that corporate governance has positive and significant impact on environmental reporting practices. The study provide evidence that a strong corporate governance mechanism will facilitate in improving environmental reporting practices among industries.