Corporate board and sustainability reporting in Malaysia

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 wh...

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Main Authors:	Mohd Ghazali, Nazli Anum, Ahmad, Maslina, Sheikh Abu Bakar, Aishah
Format:	Monograph
Language:	English
Published:	2019
Subjects:	HF5717 Business communication
Online Access:	http://irep.iium.edu.my/73432/ http://irep.iium.edu.my/73432/1/RR%20-%20CB%20%26%20SR%20in%20Malaysia.pdf

id	iium-73432
recordtype	eprints
spelling	iium-734322019-12-01T04:06:20Z http://irep.iium.edu.my/73432/ Corporate board and sustainability reporting in Malaysia Mohd Ghazali, Nazli Anum Ahmad, Maslina Sheikh Abu Bakar, Aishah HF5717 Business communication 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. 2019-07-18 Monograph NonPeerReviewed application/pdf en http://irep.iium.edu.my/73432/1/RR%20-%20CB%20%26%20SR%20in%20Malaysia.pdf Mohd Ghazali, Nazli Anum and Ahmad, Maslina and Sheikh Abu Bakar, Aishah (2019) Corporate board and sustainability reporting in Malaysia. Research Report. UNSPECIFIED. (Unpublished)
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5717 Business communication
spellingShingle	HF5717 Business communication Mohd Ghazali, Nazli Anum Ahmad, Maslina Sheikh Abu Bakar, Aishah Corporate board and sustainability reporting in Malaysia
description	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.
format	Monograph
author	Mohd Ghazali, Nazli Anum Ahmad, Maslina Sheikh Abu Bakar, Aishah
author_facet	Mohd Ghazali, Nazli Anum Ahmad, Maslina Sheikh Abu Bakar, Aishah
author_sort	Mohd Ghazali, Nazli Anum
title	Corporate board and sustainability reporting in Malaysia
title_short	Corporate board and sustainability reporting in Malaysia
title_full	Corporate board and sustainability reporting in Malaysia
title_fullStr	Corporate board and sustainability reporting in Malaysia
title_full_unstemmed	Corporate board and sustainability reporting in Malaysia
title_sort	corporate board and sustainability reporting in malaysia
publishDate	2019
url	http://irep.iium.edu.my/73432/ http://irep.iium.edu.my/73432/1/RR%20-%20CB%20%26%20SR%20in%20Malaysia.pdf
first_indexed	2023-09-18T21:44:06Z
last_indexed	2023-09-18T21:44:06Z
_version_	1777413334407053312

Corporate board and sustainability reporting in Malaysia

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