PurposeBased on the essence of the legitimacy and agency theories, this study empirically investigates the influence of corporate governance attributes and ownership structures on sustainability reporting of companies listed on the National Stock Exchange (NSE), India.Design/methodology/approachThe study is based on panel data regression analysis of sustainability reporting practices of 53 environmentally sensitive companies drawn from NIFTY100 Index at NSE. All data pertaining to sustainability information disclosure, ownership structure and corporate governance characteristics were sourced from sustainability report, business responsibility report, annual report and Centre for Monitoring Indian Economy (CMIE) database for the years 2015–2019.FindingsThe empirical result reveals that sustainability reporting scenario has been consistently improving in India. This study documents that government ownership and frequency of board meetings are the two most important factors significantly influencing the extent of sustainability information disclosure of companies. However, the present study failed to find any significant impact of board size and big4 auditing on sustainability reporting practices. Unexpectedly, a higher number of independent directors does not improve sustainability disclosure of companies in India.Originality/valueThis study is one of the first studies to investigate how the nature of ownership and corporate governance characteristics contribute to or impede sustainability reporting practices of companies in India. This study offers important insights to regulators, practitioners and investors to analyze whether sustainability disclosure of companies is influenced by corporate governance attributes. It also provides a perspective for regulators and corporate strategists to assess the impact of recent corporate governance reforms in India and consider how corporate governance mechanism can be used to improve sustainability reporting practices.

Purpose The purpose of this paper is to identify the critical success factors for sustainable growth of the Indian banking sector and develop a model for Indian banks by using interpretive structural modelling (ISM). It suggests some of the critical measures of sustainability for Indian banks. Design/methodology/approach This paper aims to establish a relationship among the factors of sustainable banking through the opinion of experts from the banking sector. ISM approach is applied to bring down the complexity of relationship among factors. ISM ranked the factors as per their ability to facilitate and dependence on other factors and helps to develop a comprehensive, systematic model based on the relationship amongst those factors. After developing the model, second reviews by the experts are conducted for their comments and thus, the final model comes into existence. Findings Legal and environmental compliance is determined as the key factor which is driving the other factors of sustainable banking. It will surely going to pose a challenge for business concerns for initiating various sustainable steps that will be a motivational factor for generating business opportunities and sustainable collaboration. Practical implications The study provides a comprehensive framework of sustainable banking which can be applied to various Indian banks. It helps to develop coherence between conventional and sustainable dimensions of banking. Originality/value The ISM is applied for the first time in case of sustainability in the banking sector to bring about a model for sustainable banking in India.

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The objective of the study is to explore the board characteristics and its impact on the financial performance of Indian companies. The sample comprises of top 100 companies listed on the Bombay Stock Exchange for the financial year 2018-2019. The data required for the analysis was collected from the annual reports of the companies available at their respective websites and from the Prowess database of the Centre for Monitoring of Indian Economy. The paper constructed sub-indices for the board as board composition index, board independence index and board disclosure index. Combining all sub-indices, we formed the Board Composite Index. Further, the data was analysed to draw meaningful conclusions. Firm size is used as a controlling variable. The results show that there is a strong relationship between board indicators and return on asset.