Corporate government practices and environmental reporting of companies in Malaysia : finding possibilities of doubles thumbs up.
Demontrating good corporate governance and maintaining sound environmental performance are among the key challenges facing teh 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 com...
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| Format: | Article |
| Language: | en |
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Penerbit Universiti Kebangsaan Malaysia
2011
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| Online Access: | http://journalarticle.ukm.my/2105/1/jurus_32-06-lock.pdf http://journalarticle.ukm.my/2105/ http://pkukmweb.ukm.my/~penerbit/jurus.htm |
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| author | Sharifah Buniamin, Bakhtiar Alrazi, Nor Hasimah Johari, Noor Raida Abd Rahman, |
| author_facet | Sharifah Buniamin, Bakhtiar Alrazi, Nor Hasimah Johari, Noor Raida Abd Rahman, |
| author_sort | Sharifah Buniamin, |
| building | Tun Sri Lanang Library |
| collection | Institutional Repository |
| content_provider | Universiti Kebangsaan Malaysia |
| content_source | UKM Journal Article Repository |
| continent | Asia |
| country | Malaysia |
| description | Demontrating good corporate governance and maintaining sound environmental performance are among the key challenges facing teh 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. These are six selected corparate government attributes namely, board independence, CEO duality, management ownership, board size,financial expert and meeting frequency. Overall, it was found that the existence of environmentalreporting 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 practice have the tendencies to be more environmentally reponsible. |
| format | Article |
| id | my-ukm.journal-2105 |
| institution | Universiti Kebangsaan Malaysia |
| language | en |
| publishDate | 2011 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| record_format | eprints |
| spelling | my-ukm.journal-21052011-08-02T07:49:43Z http://journalarticle.ukm.my/2105/ Corporate government practices and environmental reporting of companies in Malaysia : finding possibilities of doubles thumbs up. Sharifah Buniamin, Bakhtiar Alrazi, Nor Hasimah Johari, Noor Raida Abd Rahman, Demontrating good corporate governance and maintaining sound environmental performance are among the key challenges facing teh 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. These are six selected corparate government attributes namely, board independence, CEO duality, management ownership, board size,financial expert and meeting frequency. Overall, it was found that the existence of environmentalreporting 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 practice have the tendencies to be more environmentally reponsible. Penerbit Universiti Kebangsaan Malaysia 2011-07 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/2105/1/jurus_32-06-lock.pdf Sharifah Buniamin, and Bakhtiar Alrazi, and Nor Hasimah Johari, and Noor Raida Abd Rahman, (2011) Corporate government practices and environmental reporting of companies in Malaysia : finding possibilities of doubles thumbs up. Jurnal Pengurusan, 32 . pp. 55-71. ISSN 0127-2713 http://pkukmweb.ukm.my/~penerbit/jurus.htm |
| spellingShingle | Sharifah Buniamin, Bakhtiar Alrazi, Nor Hasimah Johari, Noor Raida Abd Rahman, Corporate government practices and environmental reporting of companies in Malaysia : finding possibilities of doubles thumbs up. |
| title | Corporate government practices and environmental reporting of companies in Malaysia : finding possibilities of doubles thumbs up. |
| title_full | Corporate government practices and environmental reporting of companies in Malaysia : finding possibilities of doubles thumbs up. |
| title_fullStr | Corporate government practices and environmental reporting of companies in Malaysia : finding possibilities of doubles thumbs up. |
| title_full_unstemmed | Corporate government practices and environmental reporting of companies in Malaysia : finding possibilities of doubles thumbs up. |
| title_short | Corporate government practices and environmental reporting of companies in Malaysia : finding possibilities of doubles thumbs up. |
| title_sort | corporate government practices and environmental reporting of companies in malaysia : finding possibilities of doubles thumbs up. |
| url | http://journalarticle.ukm.my/2105/1/jurus_32-06-lock.pdf http://journalarticle.ukm.my/2105/ http://pkukmweb.ukm.my/~penerbit/jurus.htm |
| url_provider | http://journalarticle.ukm.my/ |