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@article{192697,
        author = {RAKESH  N},
        title = {An Empirical Analysis of Board Composition, Audit Committee Effectiveness, and Sustainability Performance in selected NSE-Listed Companies in India},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {9},
        pages = {2897-2905},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=192697},
        abstract = {This paper quantifies how board-level and audit-committee attributes shape ESG disclosure quality and sustainability performance across companies listed on India's NSE and BSE. Using firm-level data from annual reports and the Capitaline database for 2015–2024, the analysis applies two-way fixed-effects panel regression, system generalised method of moments (S-GMM), and a difference-in-differences window around the 2021 BRSR mandate, covering 486 firm-year observations. Audit-committee independence and financial expertise emerge as the strongest predictors of environmental and governance-pillar scores; board independence shows a weaker, context-dependent association. CEO duality carries a statistically significant negative effect on composite ESG ratings. Promoter shareholding attenuates disclosure incentives, whereas institutional ownership operates as a positive moderator. Estimates hold across industry sub-samples and alternative specifications. By isolating the incremental contribution of each governance mechanism, the study fills a gap in the emerging-market literature. It identifies specific regulatory and board-level interventions to strengthen sustainability governance in India.},
        keywords = {Corporate governance ESG disclosure Audit committee Board independence Sustainability performance Indian listed companies Panel data Capitaline},
        month = {February},
        }