Do corporate governance mechanisms influence environmental reporting practices? Evidence from an emerging country

Haslinda Yusoff, Faizah Darus and Sharifah Aminah Ab Rahman

International Journal of Business Governance and Ethics, 2015, vol. 10, issue 1, 76-96

Abstract: This study seeks to examine the potential links between corporate governance mechanisms and environmental reporting practices from the perspective of agency theory. A content analysis has been conducted to gather relevant information from the annual reports of the 100 leading Malaysian public-listed companies covering a three-year period, i.e., from 2009 to 2011. The relationship between corporate governance mechanisms and environmental reporting practices is then tested using regression analysis. The results generally indicate that there was an improved trend in environmental reporting among the companies over the three-year period and offer preliminary insights into the influence of corporate governance on environmental reporting. A positive significant relationship was found between board size and environmental reporting. Other corporate governance mechanisms including board independence, ownership concentration and female directorship were not associated with the environmental reporting practices of companies. The findings provide new insights into the potential strategies in relation to corporate governance towards encouraging greater environmental reporting from the perspective of an emerging country.

Keywords: environmental reporting; annual reports; content analysis; corporate governance; emerging economies; Malaysia; agency theory; board size; board independence; ownership concentration; female directorship; gender. (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://www.inderscience.com/link.php?id=68686 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbget:v:10:y:2015:i:1:p:76-96

Access Statistics for this article

More articles in International Journal of Business Governance and Ethics from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().