Governance and sustainability in Southeast Asia

Purpose This paper aims to examine the relationship between a diverse set of corporate governance (CG) mechanisms and sustainability disclosure (CSD) in Southeast Asian countries under national stakeholder reform. Design/methodology/approach Data analysis is based on 171 largest companies across six using 30-item CSD measure. Findings The authors find that there are wide variations levels countries. findings indicate board size, gender diversity, block ownership presence committee significant determinants CSD. Additionally, whilst more stringent reform motivates firms publish information, it fails influence effectiveness directors promoting Practical implications this study highlight essential role internal structure plays monitoring actions enabling corporations reduce their legitimacy gap. further encourage regulators policymakers question, with utmost importance, making organisational changes. Originality/value There dearth studies CG-CSD nexus relation specific institutional characteristics. Existing mainly focus single country similar environments thus limiting ability understand “context specificity” content development. provides an overview empirically substantiates CG undergoing such reforms region.