Corporate government practices and environmental reporting of companies in Malaysia : finding possibilities of doubles thumbs up.

作者: Sharifah Buniamin , Bakhtiar Alrazi , Nor Hasimah Johari , Noor Raida Abd Rahman

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

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