Does CSR governance matters for corporate value creation: exploring the nexus between corporate sustainability governance and investment efficiency of acquirers in Pakistan.

This study examines the potential effects of corporate sustainability governance on the investment efficiency of asset acquirers. Using secondary data gathered from the annual reports of sample firms and the global reporting initiatives data repository from 1991-2021, the study results indicate that the provision of sustainable governance better facilitates the efficient allocation of capital and acquirer's value creation. Subject to the individual effects, we find that the economic sustainability disclosure, social sustainability disclosure, and environmental sustainability disclosure have positive and significant effect on the investment efficiency of acquirers that increases the competitiveness of a company's investment.

Does foreign ownership affect corporate sustainability disclosure in Pakistan? A sequential mixed methods approach.

The objective of this study is to investigate the potential impacts of foreign ownership on the corporate sustainability disclosure of leading non-financial companies in the context of an emerging economy of Pakistan. The study employed data from the year 2006 to 2018 gathered from the Pakistan stock exchange. Further, the data on foreign ownership and corporate sustainability disclosure obtained from the firm's annual reports and the global reporting initiatives (GRI) database.