Journal
INTERNATIONAL CONFERENCE ON CORPORATE GOVERNANCE & STRATEGIC MANAGEMENT (ICGSM) 2014
Volume 145, Issue -, Pages 138-145Publisher
ELSEVIER SCIENCE BV
DOI: 10.1016/j.sbspro.2014.06.020
Keywords
Corporate Social Responsibility; Sustainability; Disclosure; board of directors; corporate governance
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This paper examines the impact of good corporate governance (CG) on the sustainability disclosure of 100 public listed companies in Malaysia from the perspective of agency theory. The data was analysed using Structural Equation Modelling technique of Partial Least Squares. The findings from the study indicate that board size, professionalism and board designation had a significant impact on sustainability disclosure. However, board independence and board ownership were not significant in motivating sustainability disclosure. The findings from this study provide enhance understanding of the determinants of sustainability reporting and confirm the appropriateness of agency theory in examining studies of this nature. (C) 2014 Elsevier Ltd.
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