An investigation of the association between corporate governance and environmental reporting in Malaysia
Environmental problems have become major headlines due to the negative effects they bring to the stability of the ecosystem. Thus, the increased awareness of social responsibility or, specifically, environmental concern is now a challenge facing the corporate world. This study tests whether the inde...
Saved in:
Main Authors: | , , , |
---|---|
Format: | Article |
Language: | English |
Published: |
2017
|
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
my.uniten.dspace-5951 |
---|---|
record_format |
dspace |
spelling |
my.uniten.dspace-59512018-04-28T16:29:03Z An investigation of the association between corporate governance and environmental reporting in Malaysia Buniamin, S. Alrazi, B. Johari, N.H. Abd Rahman, N.R. Environmental problems have become major headlines due to the negative effects they bring to the stability of the ecosystem. Thus, the increased awareness of social responsibility or, specifically, environmental concern is now a challenge facing the corporate world. This study tests whether the independence of Boards of Directors, CEO duality, management ownership and board size have any association with the companies' decision to disclose environmental information in annual reports. The data is based on a content analysis of the annual reports of 243 companies listed on the Main Board of Bursa Malaysia for the year 2005. The findings reveal that only board size has a significant relationship with environmental reporting. 2017-12-08T07:42:41Z 2017-12-08T07:42:41Z 2008 Article https://pure.uniten.edu.my/en/publications/an-investigation-of-the-association-between-corporate-governance- en An investigation of the association between corporate governance and environmental reporting in Malaysia. Asian Journal of Business and Accounting, 1(2), 65-88 |
institution |
Universiti Tenaga Nasional |
building |
UNITEN Library |
collection |
Institutional Repository |
continent |
Asia |
country |
Malaysia |
content_provider |
Universiti Tenaga Nasional |
content_source |
UNITEN Institutional Repository |
url_provider |
http://dspace.uniten.edu.my/ |
language |
English |
description |
Environmental problems have become major headlines due to the negative effects they bring to the stability of the ecosystem. Thus, the increased awareness of social responsibility or, specifically, environmental concern is now a challenge facing the corporate world. This study tests whether the independence of Boards of Directors, CEO duality, management ownership and board size have any association with the companies' decision to disclose environmental information in annual reports. The data is based on a content analysis of the annual reports of 243 companies listed on the Main Board of Bursa Malaysia for the year 2005. The findings reveal that only board size has a significant relationship with environmental reporting. |
format |
Article |
author |
Buniamin, S. Alrazi, B. Johari, N.H. Abd Rahman, N.R. |
spellingShingle |
Buniamin, S. Alrazi, B. Johari, N.H. Abd Rahman, N.R. An investigation of the association between corporate governance and environmental reporting in Malaysia |
author_facet |
Buniamin, S. Alrazi, B. Johari, N.H. Abd Rahman, N.R. |
author_sort |
Buniamin, S. |
title |
An investigation of the association between corporate governance and environmental reporting in Malaysia |
title_short |
An investigation of the association between corporate governance and environmental reporting in Malaysia |
title_full |
An investigation of the association between corporate governance and environmental reporting in Malaysia |
title_fullStr |
An investigation of the association between corporate governance and environmental reporting in Malaysia |
title_full_unstemmed |
An investigation of the association between corporate governance and environmental reporting in Malaysia |
title_sort |
investigation of the association between corporate governance and environmental reporting in malaysia |
publishDate |
2017 |
_version_ |
1644493808767860736 |
score |
13.209306 |