Corporate board and sustainability reporting in Malaysia

Mohd Ghazali, Nazli Anum and Ahmad, Maslina and Sheikh Abu Bakar, Aishah (2019) Corporate board and sustainability reporting in Malaysia. Research Report. UNSPECIFIED. (Unpublished)

PDF (research report) - Submitted Version Restricted to Registered users only Download (302kB) | Request a copy

Abstract

This study examines the extent and quality of sustainability reporting after the introduction of the Sustainability Reporting Framework by Bursa Malaysia in 2015. Content analysis was performed on 98 company annual reports using a checklist comprising 90 indicators. The research also investigates whether board diversity has an impact on sustainability reporting. Multiple regression analyses employing twelve independent variables were run using data from annual reports for financial year ended on or after 31 December 2016. The results show a mean score of 40.7% for extent of disclosure and 31.6% for quality of disclosure. The paired sample t test result shows the extent and quality of sustainability reporting is significantly different at the 1% level suggesting that on average companies tend to disclose information without much elaboration. Ethnic diversity, Malay, Indian, foreign and female directors were found to have significant influence on sustainability reporting. These findings provide some evidence on the importance of board diversity in further enhancing corporate sustainability agenda.

Item Type:	Monograph (Research Report)
Subjects:	H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5717 Business communication
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Prof. Dr. Nazli Anum Mohd Ghazali
Date Deposited:	01 Dec 2019 12:06
Last Modified:	01 Dec 2019 12:06
URI:	http://irep.iium.edu.my/id/eprint/73432

Actions (login required)

View Item