An Investigation of the Association between Corporate Governance and Environmental Reporting in Malaysia

Authors

  • Sharifah Buniamin
  • Bakhtiar Alrazi
  • Nor Hasimah Johari
  • Noor Raida Abd Rahman

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.
Keywords: Corporate Governance, Environmental Reporting,
Legitimacy Theory, Malaysian Public Listed Companies,
Stakeholder Theory
JEL classification: M41

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Published

31-12-2008

Issue

Vol. 1 No. 2 (2008)

Section

Articles

How to Cite

An Investigation of the Association between Corporate Governance and Environmental Reporting in Malaysia. (2008). Asian Journal of Business and Accounting, 1(2), 65-88. https://mjir.um.edu.my/index.php/AJBA/article/view/2208