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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...

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Main Authors: Buniamin, S., Alrazi, B., Johari, N.H., Abd Rahman, N.R.
Format: Article
Language:English
Published: 2017
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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

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