Articlebronze2022

DOES THE AUDIT COMMITTEE EFFECTIVENESS INFLUENCE THE REPORTING PRACTICE OF GHG EMISSIONS IN MALAYSIA?

Zalailah Salleh · Rohaida Seno · Ahmad Yuosef Alodat · Hafiza Aishah Hashim

33 citations0/0 files storedJournal of Sustainability Science and Management

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

Abstract

Following the significant changes in climate change and capital market policies, the present study had examined if the audit committee (AC) effectiveness influences the reporting practice of greenhouse gas (GHG) emissions among the Malaysian public listed companies.Given that GHG emissions are part of corporate reporting, the reporting practice of GHG emissions should therefore be part of the AC's role.The present study selected Malaysian plantation sector as the sample, comprising 43 public listed companies on Bursa Malaysia.Content analysis of the annual and sustainability reports was conducted by establishing a checklist based on the sustainability reporting guide (SRG) to determine the level of GHG emissions disclosure from 2016 until 2019 in the annual and sustainability reports.Next, the disclosure was regressed against AC effectiveness, controlling for company size, profitability, leverage, board size and board independence variables.It was found that AC effectiveness is vital to ensure an adequate disclosure of GHG emissions.This study deepened the understanding about the functions of AC beyond the traditional and compulsory roles to oversee the financial reporting process.Empirical evidence that AC effectiveness leads to a better corporate disclosure practice had also been presented.

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References

1983Separation of Ownership and Control 2006How corporate social responsibility is defined: an analysis of 37 definitions 2013Corporate social responsibility and access to finance 2004Board characteristics, accounting report integrity, and the cost of debt 2014Gender diversity, board independence, environmental committee and greenhouse gas disclosure 2015Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project 2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?2006Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies

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