Corporate Governance Practices and Environmental Reporting of Companies in Malaysia: Finding Possibilities of Double Thumbs Up
Amalan Tadbir Urus Korporat dan Pelaporan Alam Sekitar Syarikat di Malaysia: Mengkaji Kemungkinan Hubungan Baik antara Kedua-dua Faktor

Sharifah Buniamin
College of Business Management & Accounting
Universiti Tenaga Nasional
26700 Bandar Muadzam Shah
Pahang, Malaysia

sharifah@uniten.edu.my




Abstract

Demonstrating good corporate governance and maintaining sound environmental performance are among the key challenges facing the organisation to ensure its sustainability. In an attempt to investigate the linkage between these two essential aspects, this study scrutinises the annual reports of 243 companies listed on the Main Board of Bursa Malaysia. There are six selected corporate governance attributes namely, board independence, CEO duality, management ownership, board size, financial expert and meeting frequency. Overall, it was found that the existence of environmental reporting is low. Only 28% of the companies disclosed environmental information. Furthermore, on average, each company reported 4.7 sentences, while the quality, as measured by the disclosure index shows an average of 3.24. The most significant corporate governance attributes in influencing the extent of environmental reporting are board size and management ownership. The finding provide limited evidence to support that, companies which comply with corporate governance practices have the tendencies to be more environmentally responsible.

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Citation

Buniamin, S., Alrazi, B., Johari, N. H., & Abd Rahman, N. R. (2011). Corporate Governance Practices and Environmental Reporting of Companies in Malaysia: Finding Possibilities of Double Thumbs Up. Jurnal Pengurusan, 32, 55–71.

@article{buniamin2011corporate,
  title={Corporate Governance Practices and Environmental Reporting of Companies in Malaysia: Finding Possibilities of Double Thumbs Up},
  author={Buniamin, Sharifah and Alrazi, Bakhtiar and Johari, Nor Hasimah and Abd Rahman, Noor Raida},
  journal={Jurnal Pengurusan},
 

volume={32},
  number={},
  pages={55—71},
  year={2011},
  doi={},
  publisher={Penerbit UKM},
}

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32 (2011) 55 – 71

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