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Does Good Corporate Governance Lead to Better Sustainability Reporting? An Analysis Using Structural Equation Modeling

Tamoi Janggu · Faizah Darus · Mustaffa Mohamed Zain · Yussri Sawani

142 citations0/0 files storedProcedia - Social and Behavioral Sciences

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

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.

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References

1981Evaluating Structural Equation Models with Unobservable Variables and Measurement Error 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 2013Partial Least Squares Structural Equation Modeling: Rigorous Applications, Better Results and Higher Acceptance 2009Corporate Social Responsibility in Western Europe: An Institutional Mirror or Substitute?2009The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies 2008Integrating sustainability reporting into management practices 2008Governance and sustainability 2006Perpetuating traditional influences: Voluntary disclosure in Malaysia following the economic crisis

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2022Board characteristics and sustainability reporting: a case of listed firms in East Africa 2017Firms’ Board Independence and Corporate Social Performance: A Meta-Analysis 2016The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies 2021Evaluation and analysis of SDG reporting: evidence from Africa

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