Governing climate change: The impact of board attributes on climate change disclosure
Industrial management; Board attributes; Corporate governance; Malaysia; Resource dependences; Strategic corporate social responsibilities; Climate change
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Inderscience Publishers
2023
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my.uniten.dspace-249852023-05-29T15:29:52Z Governing climate change: The impact of board attributes on climate change disclosure Ooi S.K. Amran A. Yeap J.A.L. Jaaffar A.H. 56592006700 35619567200 55669015900 57192684524 Industrial management; Board attributes; Corporate governance; Malaysia; Resource dependences; Strategic corporate social responsibilities; Climate change With its detrimental impacts, climate change is one of the most pressing challenges of human civilisation. To hold businesses accountable for climate change performance, corporate climate change disclosure has increased substantially over the last decade. Despite the importance of corporate governance, its impact on climate change disclosure remains under researched. Hence, this paper examines the impact of board attributes on climate change disclosure and attempts to explore the mediation effect of strategic corporate social responsibility (CSR) on such relationships. The results reveal that the extent of climate change disclosure increases with the presence of more female and independent directors. Enhanced insights into strategic CSR are expected to be valuable for board members seeking to internalise CSR strategically despite the insignificant indirect effect. Overall, these findings embrace worldwide initiatives to promote independence and gender diversity in the boardroom while demonstrating corporate transparency in climate change business impacts. Copyright � 2019 Inderscience Enterprises Ltd. Final 2023-05-29T07:29:52Z 2023-05-29T07:29:52Z 2019 Article 10.1504/IJESD.2019.101029 2-s2.0-85069674614 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85069674614&doi=10.1504%2fIJESD.2019.101029&partnerID=40&md5=d3b6d7af0713bca633b0bec4a3aa568e https://irepository.uniten.edu.my/handle/123456789/24985 18 3 270 288 Inderscience Publishers Scopus |
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Industrial management; Board attributes; Corporate governance; Malaysia; Resource dependences; Strategic corporate social responsibilities; Climate change |
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56592006700 |
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56592006700 Ooi S.K. Amran A. Yeap J.A.L. Jaaffar A.H. |
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Article |
| author |
Ooi S.K. Amran A. Yeap J.A.L. Jaaffar A.H. |
| spellingShingle |
Ooi S.K. Amran A. Yeap J.A.L. Jaaffar A.H. Governing climate change: The impact of board attributes on climate change disclosure |
| author_sort |
Ooi S.K. |
| title |
Governing climate change: The impact of board attributes on climate change disclosure |
| title_short |
Governing climate change: The impact of board attributes on climate change disclosure |
| title_full |
Governing climate change: The impact of board attributes on climate change disclosure |
| title_fullStr |
Governing climate change: The impact of board attributes on climate change disclosure |
| title_full_unstemmed |
Governing climate change: The impact of board attributes on climate change disclosure |
| title_sort |
governing climate change: the impact of board attributes on climate change disclosure |
| publisher |
Inderscience Publishers |
| publishDate |
2023 |
| _version_ |
1806428229898076160 |
| score |
13.214268 |