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Determinants of environmental reporting in Malaysia for industrial product sector

Following the new Malaysian Code on Corporate Governance (MCCG) 2012, the Malaysian government hopes to encourage companies, specifically the Public Listed Companies to adhere to the new code of conduct. The Adherence to the MCCG guidelines works together with the Listing Requirements by Bursa Malay...

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Main Author: Nurul Huda, Yahya
Format: Thesis
Language:English
English
Published: 2015
Subjects:
HF5601-5689 Accounting
HF5548.7-5548.85 Industrial Psychology
Online Access:http://etd.uum.edu.my/5150/
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spelling my.uum.etd.51502021-04-04T08:24:26Z http://etd.uum.edu.my/5150/ Determinants of environmental reporting in Malaysia for industrial product sector Nurul Huda, Yahya HF5601-5689 Accounting HF5548.7-5548.85 Industrial Psychology Following the new Malaysian Code on Corporate Governance (MCCG) 2012, the Malaysian government hopes to encourage companies, specifically the Public Listed Companies to adhere to the new code of conduct. The Adherence to the MCCG guidelines works together with the Listing Requirements by Bursa Malaysia that call for disclosure on environmental as part of the Corporate Social Responsible Report in the companies' annual report. Thus, this study is motivated to examine the determinants that are associated to promote the environmental reporting disclosure practices of corporations in Malaysia. In particular, this study aims to examine two influential factors that affect environmental reporting disclosures which are corporate governance characteristics (i.e., board size, board independence, board diversity - religion and board diversity - gender) and corporate characteristics (i.e., company size, profitability, and free cash flow). The study uses a total of 100 samples from the industrial product corporations listed on Bursa Malaysia for the year 2013. The study employs OLS and Tobit regression inclusive of robust regression for both models. The results indicate that board diversity of religion (Muslim directors); company size; profitability; and free cash flow have positive significant influence on environmental reporting disclosure practices. In summary, the study concludes that for the industrial product sector, the initiative for companies to disclose environmental reporting is much influenced by companies that have Muslim directors, with large amount of assets, with higher profitability and a large amount of extra cash. All in all, the companies are able to comply to any government's initiative towards a sustainability economy, provided the company applies the Taqwa paradigm as the foundation for good governance and the company is secured financially 2015 Thesis NonPeerReviewed text en /5150/1/s810572.pdf text en /5150/7/s810572_abstract.pdf Nurul Huda, Yahya (2015) Determinants of environmental reporting in Malaysia for industrial product sector. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HF5601-5689 Accounting
HF5548.7-5548.85 Industrial Psychology
spellingShingle HF5601-5689 Accounting
HF5548.7-5548.85 Industrial Psychology
Nurul Huda, Yahya
Determinants of environmental reporting in Malaysia for industrial product sector
description Following the new Malaysian Code on Corporate Governance (MCCG) 2012, the Malaysian government hopes to encourage companies, specifically the Public Listed Companies to adhere to the new code of conduct. The Adherence to the MCCG guidelines works together with the Listing Requirements by Bursa Malaysia that call for disclosure on environmental as part of the Corporate Social Responsible Report in the companies' annual report. Thus, this study is motivated to examine the determinants that are associated to promote the environmental reporting disclosure practices of corporations in Malaysia. In particular, this study aims to examine two influential factors that affect environmental reporting disclosures which are corporate governance characteristics (i.e., board size, board independence, board diversity - religion and board diversity - gender) and corporate characteristics (i.e., company size, profitability, and free cash flow). The study uses a total of 100 samples from the industrial product corporations listed on Bursa Malaysia for the year 2013. The study employs OLS and Tobit regression inclusive of robust regression for both models. The results indicate that board diversity of religion (Muslim directors); company size; profitability; and free cash flow have positive significant influence on environmental reporting disclosure practices. In summary, the study concludes that for the industrial product sector, the initiative for companies to disclose environmental reporting is much influenced by companies that have Muslim directors, with large amount of assets, with higher profitability and a large amount of extra cash. All in all, the companies are able to comply to any government's initiative towards a sustainability economy, provided the company applies the Taqwa paradigm as the foundation for good governance and the company is secured financially
format Thesis
author Nurul Huda, Yahya
author_facet Nurul Huda, Yahya
author_sort Nurul Huda, Yahya
title Determinants of environmental reporting in Malaysia for industrial product sector
title_short Determinants of environmental reporting in Malaysia for industrial product sector
title_full Determinants of environmental reporting in Malaysia for industrial product sector
title_fullStr Determinants of environmental reporting in Malaysia for industrial product sector
title_full_unstemmed Determinants of environmental reporting in Malaysia for industrial product sector
title_sort determinants of environmental reporting in malaysia for industrial product sector
publishDate 2015
url http://etd.uum.edu.my/5150/
_version_ 1696978277410799616
score 13.211869

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