Title of article :
An Investigation of the Association between Corporate Governance and Environmental Reporting in Malaysia
Author/Authors :
Buniamin, Sharifah University of Tenaga Nasional, Sultan Haji Ahmad Shah Campus - College of Business Management and Accounting - Accounting Department, Malaysia , Alrazi, Bakhtiar Universiti Tenaga Nasional, Sultan Haji Ahmad Shah Campus - College of Business Management Accounting, Malaysia , Johari, Nor Hasimah Universiti Tenaga Nasional, Sultan Haji Ahmad Shah Campus - College of Business Management Accounting, Malaysia , Abd Rahman, Noor Raida Universiti Tenaga Nasional, Sultan Haji Ahmad Shah Campus - College of Business Management Accounting, Malaysia
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
Journal title :
Asian Journal of Business and Accounting
Journal title :
Asian Journal of Business and Accounting
