An investigation of the association between corporate governance and environmental reporting in Malaysia

Research output: Contribution to journalArticle

19 Citations (Scopus)

Abstract

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.

Original languageEnglish
Pages (from-to)65-88
Number of pages24
JournalAsian Journal of Business and Accounting
Volume1
Issue number2
Publication statusPublished - 01 Dec 2008

Fingerprint

Malaysia
Environmental reporting
Board size
Annual reports
Corporate governance
Ecosystem
Management ownership
Environmental information
Environmental concern
Social responsibility
Board of directors
Content analysis
Listed companies
CEO duality

All Science Journal Classification (ASJC) codes

  • Business and International Management
  • Accounting

Cite this

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