Enhancing environmental and social disclosure through board competencies: evidence from listed firms in Malaysia

The purpose of this study was to examine the effects of internal governance mechanisms on environmental and social (ES) disclosures. Firms with competent directors in the boardroom focussed on firm investments and achieve better disclosures. The population consisted of the top 100 publicly listed fi...

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Bibliographic Details

Main Authors:	Abdullah, Norhidayah, Raja Ahmad, Raja Adzrin, Azmi, Nurul Azlin, Samsuddin, Mas Ervina, Zakaria, Nor Balkish
Format:	Article
Language:	en
Published:	Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2025
Subjects:	HB Economic Theory. Demography Business cycles. Economic fluctuations. Economic indicators
Online Access:	https://ir.uitm.edu.my/id/eprint/121032/1/121032.pdf https://ir.uitm.edu.my/id/eprint/121032/ https://mar.uitm.edu.my/
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