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Environmental experiences and positive environmental deviance towards environmental disclosure quality: a conceptual framework for internal corporate governance / Amar Hisham Jaaffar, Azlan Amran and Zeittey Karmilla Kaman

This paper presents a theoretical proposition based on an institutional theory for environmental disclosure quality. The argument is based on an internal behavioral governance mechanism, namely the cognitive influence of a board of directors’ and chief executive officer’s environmental experience on...

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Main Authors: Jaaffar, Amar Hisham, Amran, Azlan, Kaman, Zeittey Karmilla
Other Authors: Md Kassim, Fazdilah
Format: Book Section
Language:English
Published: UiTM Cawangan Johor
Subjects:
Labor. Work environment
Organizational effectiveness. Performance measurement
Online Access:http://ir.uitm.edu.my/id/eprint/38210/1/38210.pdf
http://ir.uitm.edu.my/id/eprint/38210/
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spelling my.uitm.ir.382102020-12-14T04:45:40Z http://ir.uitm.edu.my/id/eprint/38210/ Environmental experiences and positive environmental deviance towards environmental disclosure quality: a conceptual framework for internal corporate governance / Amar Hisham Jaaffar, Azlan Amran and Zeittey Karmilla Kaman Jaaffar, Amar Hisham Amran, Azlan Kaman, Zeittey Karmilla Labor. Work environment Organizational effectiveness. Performance measurement This paper presents a theoretical proposition based on an institutional theory for environmental disclosure quality. The argument is based on an internal behavioral governance mechanism, namely the cognitive influence of a board of directors’ and chief executive officer’s environmental experience on environmental disclosure quality using positive environmental deviance as the mediator. This paper contributes to the literature by providing a fundamental explanation of how organizations deviate positively from their peers who focus solely on external motivation for corporate environmental reporting practices, whereas the internal motivation, the cognitive influence of internal governance members, should be the focus for better environmental disclosure practices. The concept of positive environmental deviance is relatively new so it offers an interesting avenue for further research, especially in the context of developing countries. Overall, this paper sheds light on the internal behavioral governance mechanism and positive environmental deviance of environmental disclosure quality. This will hopefully attract researchers, practitioners and policy makers to view, more seriously, this area of concern. UiTM Cawangan Johor Md Kassim, Fazdilah Ratan Singh, Deepak Singh M Ramakrishnan, Kamalanathan Sumery, Zuraidah Sarijari, Haniza Mohd Yusof, Fairuz Husna Amat, Dia Widyawati Kamaludin, Puteri Nur Hidayah Daud, Derwina Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/38210/1/38210.pdf Jaaffar, Amar Hisham and Amran, Azlan and Kaman, Zeittey Karmilla Environmental experiences and positive environmental deviance towards environmental disclosure quality: a conceptual framework for internal corporate governance / Amar Hisham Jaaffar, Azlan Amran and Zeittey Karmilla Kaman. In: The 6th International Accounting & Business Conference 2019. Secretariat of IABC 2019, 6th . UiTM Cawangan Johor, Segamat Johor, p. 51. IABC2019-029
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Labor. Work environment
Organizational effectiveness. Performance measurement
spellingShingle Labor. Work environment
Organizational effectiveness. Performance measurement
Jaaffar, Amar Hisham
Amran, Azlan
Kaman, Zeittey Karmilla
Environmental experiences and positive environmental deviance towards environmental disclosure quality: a conceptual framework for internal corporate governance / Amar Hisham Jaaffar, Azlan Amran and Zeittey Karmilla Kaman
description This paper presents a theoretical proposition based on an institutional theory for environmental disclosure quality. The argument is based on an internal behavioral governance mechanism, namely the cognitive influence of a board of directors’ and chief executive officer’s environmental experience on environmental disclosure quality using positive environmental deviance as the mediator. This paper contributes to the literature by providing a fundamental explanation of how organizations deviate positively from their peers who focus solely on external motivation for corporate environmental reporting practices, whereas the internal motivation, the cognitive influence of internal governance members, should be the focus for better environmental disclosure practices. The concept of positive environmental deviance is relatively new so it offers an interesting avenue for further research, especially in the context of developing countries. Overall, this paper sheds light on the internal behavioral governance mechanism and positive environmental deviance of environmental disclosure quality. This will hopefully attract researchers, practitioners and policy makers to view, more seriously, this area of concern.
author2 Md Kassim, Fazdilah
author_facet Md Kassim, Fazdilah
Jaaffar, Amar Hisham
Amran, Azlan
Kaman, Zeittey Karmilla
format Book Section
author Jaaffar, Amar Hisham
Amran, Azlan
Kaman, Zeittey Karmilla
author_sort Jaaffar, Amar Hisham
title Environmental experiences and positive environmental deviance towards environmental disclosure quality: a conceptual framework for internal corporate governance / Amar Hisham Jaaffar, Azlan Amran and Zeittey Karmilla Kaman
title_short Environmental experiences and positive environmental deviance towards environmental disclosure quality: a conceptual framework for internal corporate governance / Amar Hisham Jaaffar, Azlan Amran and Zeittey Karmilla Kaman
title_full Environmental experiences and positive environmental deviance towards environmental disclosure quality: a conceptual framework for internal corporate governance / Amar Hisham Jaaffar, Azlan Amran and Zeittey Karmilla Kaman
title_fullStr Environmental experiences and positive environmental deviance towards environmental disclosure quality: a conceptual framework for internal corporate governance / Amar Hisham Jaaffar, Azlan Amran and Zeittey Karmilla Kaman
title_full_unstemmed Environmental experiences and positive environmental deviance towards environmental disclosure quality: a conceptual framework for internal corporate governance / Amar Hisham Jaaffar, Azlan Amran and Zeittey Karmilla Kaman
title_sort environmental experiences and positive environmental deviance towards environmental disclosure quality: a conceptual framework for internal corporate governance / amar hisham jaaffar, azlan amran and zeittey karmilla kaman
publisher UiTM Cawangan Johor
url http://ir.uitm.edu.my/id/eprint/38210/1/38210.pdf
http://ir.uitm.edu.my/id/eprint/38210/
_version_ 1687396689601626112
score 13.211869

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