The impact of corporate governance elements on environmental reporting : the case of public listed companies in Malaysia / Mohd Rashdan Sallehuddin

The paper aims to examine the impact of the relationship between the elements of corporate governance and environmental reporting of public listed companies in Malaysia. This study adopts a cross sectional analysis by examining the 2010 annual reports of 254 public listed companies and using conten...

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Main Author:	Sallehuddin, Mohd Rashdan
Format:	Article
Language:	English
Published:	Research Management Institute (RMI) 2014
Subjects:	Malaysia
Online Access:	http://ir.uitm.edu.my/id/eprint/12436/ http://ir.uitm.edu.my/id/eprint/12436/1/AJ_MOHD%20RASHDAN%20SALLEHUDDIN%20SMRJ%20%2014%201.pdf

id	uitm-12436
recordtype	eprints
spelling	uitm-124362016-06-03T09:14:24Z http://ir.uitm.edu.my/id/eprint/12436/ The impact of corporate governance elements on environmental reporting : the case of public listed companies in Malaysia / Mohd Rashdan Sallehuddin Sallehuddin, Mohd Rashdan Malaysia Malaysia The paper aims to examine the impact of the relationship between the elements of corporate governance and environmental reporting of public listed companies in Malaysia. This study adopts a cross sectional analysis by examining the 2010 annual reports of 254 public listed companies and using content analysis as the method to measure the extent of environmental reporting and compared with various corporate governance measures. Regression analysis was used to examine the relationship between Corporate Environmental Reporting (CER) and independent variables of Corporate Governance (CG) namely independent non-executive directors, audit committee composition, female director, duality, managerial and government ownership. Analysis found a significant relationship between the extents of environmental reporting with government ownership. In contrast, the extent of CER is insignificant with relation of independent non-executive directors, audit committee composition, female director, duality and managerial ownership. The results could be useful to provide evidence to regulatory bodies to look further and to identify the elements of corporate governance that will enhance the CER. Research Management Institute (RMI) 2014 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/12436/1/AJ_MOHD%20RASHDAN%20SALLEHUDDIN%20SMRJ%20%2014%201.pdf Sallehuddin, Mohd Rashdan (2014) The impact of corporate governance elements on environmental reporting : the case of public listed companies in Malaysia / Mohd Rashdan Sallehuddin. Social and Management Research Journal, 11 (1). pp. 75-100. ISSN 1675-7017
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Malaysia Malaysia
spellingShingle	Malaysia Malaysia Sallehuddin, Mohd Rashdan The impact of corporate governance elements on environmental reporting : the case of public listed companies in Malaysia / Mohd Rashdan Sallehuddin
description	The paper aims to examine the impact of the relationship between the elements of corporate governance and environmental reporting of public listed companies in Malaysia. This study adopts a cross sectional analysis by examining the 2010 annual reports of 254 public listed companies and using content analysis as the method to measure the extent of environmental reporting and compared with various corporate governance measures. Regression analysis was used to examine the relationship between Corporate Environmental Reporting (CER) and independent variables of Corporate Governance (CG) namely independent non-executive directors, audit committee composition, female director, duality, managerial and government ownership. Analysis found a significant relationship between the extents of environmental reporting with government ownership. In contrast, the extent of CER is insignificant with relation of independent non-executive directors, audit committee composition, female director, duality and managerial ownership. The results could be useful to provide evidence to regulatory bodies to look further and to identify the elements of corporate governance that will enhance the CER.
format	Article
author	Sallehuddin, Mohd Rashdan
author_facet	Sallehuddin, Mohd Rashdan
author_sort	Sallehuddin, Mohd Rashdan
title	The impact of corporate governance elements on environmental reporting : the case of public listed companies in Malaysia / Mohd Rashdan Sallehuddin
title_short	The impact of corporate governance elements on environmental reporting : the case of public listed companies in Malaysia / Mohd Rashdan Sallehuddin
title_full	The impact of corporate governance elements on environmental reporting : the case of public listed companies in Malaysia / Mohd Rashdan Sallehuddin
title_fullStr	The impact of corporate governance elements on environmental reporting : the case of public listed companies in Malaysia / Mohd Rashdan Sallehuddin
title_full_unstemmed	The impact of corporate governance elements on environmental reporting : the case of public listed companies in Malaysia / Mohd Rashdan Sallehuddin
title_sort	impact of corporate governance elements on environmental reporting : the case of public listed companies in malaysia / mohd rashdan sallehuddin
publisher	Research Management Institute (RMI)
publishDate	2014
url	http://ir.uitm.edu.my/id/eprint/12436/ http://ir.uitm.edu.my/id/eprint/12436/1/AJ_MOHD%20RASHDAN%20SALLEHUDDIN%20SMRJ%20%2014%201.pdf
first_indexed	2023-09-18T22:49:16Z
last_indexed	2023-09-18T22:49:16Z
_version_	1777417434693632000

The impact of corporate governance elements on environmental reporting : the case of public listed companies in Malaysia / Mohd Rashdan Sallehuddin

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