Given the growing importance of effective corporate governance and high-quality sustainability reporting, this paper examined the association between audit committee effectiveness and the extent of sustainability reporting practices in India. To evaluate this relationship, an ordered logistic regression was performed on a balanced panel dataset of 250 companies from the NIFTY 500 index of the National Stock Exchange (NSE) in India, over 12 years (2013–2024). The results indicated that the existence of an effective audit committee increases the likelihood of companies publishing high-quality reports that reflect both internal and external scrutiny. This aligns with stakeholder theory, agency theory, and legitimacy theory, indicating that stakeholder pressure to adopt effective monitoring and publish credible reports increases the motivation for audit committees to mitigate management's opportunistic behaviour and thereby improve organisational legitimacy. Further analysis highlighted that this association does not vary significantly across firm types, supporting the existing uniform governance frameworks. It suggests the need to strengthen the existing governance by including sustainability-linked incentives for audit committee members, while also emphasising the need for increased sustainability awareness among them to ensure that the sustainability practices go beyond compliance and are not merely symbolic.
Citation: Deepa C Bhat, Sandeep S Shenoy, Dasharathraj K Shetty. Nexus between audit committee effectiveness and sustainability reporting quality in India: Evidence using a panel ordered logit model[J]. Green Finance, 2026, 8(3): 445-467. doi: 10.3934/GF.2026016
Given the growing importance of effective corporate governance and high-quality sustainability reporting, this paper examined the association between audit committee effectiveness and the extent of sustainability reporting practices in India. To evaluate this relationship, an ordered logistic regression was performed on a balanced panel dataset of 250 companies from the NIFTY 500 index of the National Stock Exchange (NSE) in India, over 12 years (2013–2024). The results indicated that the existence of an effective audit committee increases the likelihood of companies publishing high-quality reports that reflect both internal and external scrutiny. This aligns with stakeholder theory, agency theory, and legitimacy theory, indicating that stakeholder pressure to adopt effective monitoring and publish credible reports increases the motivation for audit committees to mitigate management's opportunistic behaviour and thereby improve organisational legitimacy. Further analysis highlighted that this association does not vary significantly across firm types, supporting the existing uniform governance frameworks. It suggests the need to strengthen the existing governance by including sustainability-linked incentives for audit committee members, while also emphasising the need for increased sustainability awareness among them to ensure that the sustainability practices go beyond compliance and are not merely symbolic.
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Deepa C Bhat, Sandeep S Shenoy, Dasharathraj K Shetty. Nexus between audit committee effectiveness and sustainability reporting quality in India: Evidence using a panel ordered logit model[J]. Green Finance, 2026, 8(3): 445-467. doi: 10.3934/GF.2026016
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