Article2024

The effect of the board of directors, audit committee, and institutional ownership on carbon disclosure quality: The moderating effect of environmental committee

Abbas Abdelrahman Adam Abdalla · Zalailah Salleh · Waleed M. Alahdal · Asaad Mubarak Hussien Musa · Mohammed Saleh Bajaher · Saeed Rabea Baatwah

33 citations0/0 files storedCorporate Social Responsibility and Environmental Management

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

Abstract

Abstract This study investigates the impact of the board of directors' effectiveness (BODEF), audit committee effectiveness (AUDEF), and institutional ownership (IO) on carbon disclosure quality (CDQ) and examines the moderating effect of the environmental committee (EC) on such impacts. Thus, to evaluate CDQ, a self‐constructed index was established based on standards and recommendations stated in several Malaysian and international guidelines related to carbon reporting. This study employs panel data analysis on 200 publicly listed Malaysian firms observed from 2015 to 2019. The findings showed a significant positive effect of BODEF, AUDEF, and IO on CDQ. Additionally, the results showed that EC has an insignificant moderating influence on the impact of BODEF and AUDEF on CDQ; meanwhile, it strengthens the effect of IO on CDQ. The reported findings offer valuable insights to policymakers, enhancing their awareness of carbon disclosure practices in Malaysia and emphasizing the significance of corporate governance in this context.

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1983Separation of Ownership and Control 1980Agency Problems and the Theory of the Firm 2002Introduction 1985Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms 2009On the use of instrumental variables in accounting research 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations 2014Gender diversity, board independence, environmental committee and greenhouse gas disclosure 2001A study of the relationship between corporate governance structures and the extent of voluntary disclosure

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