Cross-sectional survey reveals that legal compliance and corporate governance enhance ESG disclosure quality in listed companies, indicating strong regulatory enforcement drives sustainability.
This study examines the influence of legal compliance and corporate governance mechanisms on environmental, social, and governance (ESG) disclosure quality in Bangladesh. A quantitative, cross-sectional, and explanatory research design was employed. Data were collected through a structured questionnaire from 300 professionals working in listed corporate organizations, including compliance officers, company secretaries, finance managers, accountants, internal auditors, sustainability officers, departmental managers, and senior executives. The data were analyzed using SPSS through descriptive statistics, reliability and validity assessment, Pearson correlation, and multiple regression analysis. The measurement instrument demonstrated satisfactory reliability and validity, with Cronbach’s alpha values ranging from 0.842 to 0.889. The correlation results revealed significant positive relationships between legal compliance, corporate governance mechanisms, and ESG disclosure quality. The regression model was statistically significant and explained 47.0% of the variation in ESG disclosure quality. Legal compliance had a positive and significant influence on ESG disclosure quality (?=0.421,p
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Bhuiyan et al. (2026) studied this question.
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