E-Waste Reporting and Circular Economy: The Role of Corporate Governance in Sustainable Resource Management

Wan Noordiana Wan Hanafi (), Nik Amalena Najebah Nik Azman, Bakhtiar Alrazi, Sharina Mohd Salleh and Nur Shuhada Ya’acob
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Wan Noordiana Wan Hanafi: Universiti Tenaga Nasional, Institute of Energy Policy & Research (IEPRe)
Nik Amalena Najebah Nik Azman: Universiti Tenaga Nasional, UNITEN Business School
Bakhtiar Alrazi: Universiti Tenaga Nasional, UNITEN Business School
Sharina Mohd Salleh: Universiti Tenaga Nasional, UNITEN Business School
Nur Shuhada Ya’acob: Universiti Tenaga Nasional, UNITEN Business School

Chapter Chapter 1 in Global Investment Decisions in the Circular Economy, 2025, pp 1-14 from Springer

Abstract: Abstract The increasing global concern regarding electronic waste (e-waste) highlights the responsibility of corporations in sustainable resource management. This chapter examines the impact of corporate governance, specifically board characteristics, on e-waste reporting in Malaysian public listed companies (PLCs). This chapter analyzes, through the framework of virtue ethics theory, the influence of factors such as examining the influence of six critical board characteristics size, independence, diversity, age, sustainability committee, and board meeting on e-waste disclosure across PLCs. This study analyzes annual reports from 114 public limited companies across diverse sectors to assess the impact of governance structures on responsible e-waste reporting. The results indicate that specific board characteristics, particularly size and age, correlate with enhanced reporting practices, whereas other factors seem to exert minimal impact. This chapter enhances the discourse on circular economy transitions by examining the intersection of ethical governance and leadership integrity with sustainable business practices.

Keywords: Board characteristics; Circular economy; Corporate governance; E-waste; Sustainability reporting; Virtue ethics (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:conchp:978-3-031-86236-6_1

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DOI: 10.1007/978-3-031-86236-6_1

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