Corporate Governance and Corporate Reputation: The Role of Environmental and Social Reporting Quality

Citation

Ghuslan, Mohamad Iruwan and Jaffar, Romlah and Mohd Saleh, Norman and Yaacob, Mohd Hasimi (2021) Corporate Governance and Corporate Reputation: The Role of Environmental and Social Reporting Quality. Sustainability, 13 (18). p. 10452. ISSN 2071-1050

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Abstract

Corporate reputation is companies’ most valuable asset as it can position them to gain competitive advantages that lead to sustainable performance. Therefore, understanding the factors that influence corporate reputation is vital for a company’s survival. The study objectives were to investigate the effects of corporate governance and the quality of environmental and social reporting on corporate reputation. Additionally, this study examined the role of environmental and social reporting quality on the relationship between these two variables. This study used secondary data collected from multiple sources such as the Thomson Data Stream database and annual reports of publicly listed Malaysian companies between 2017 and 2018. The results showed that corporate governance effectiveness and environmental and social reporting quality positively influence corporate reputation. Additionally, the quality of environmental and social reporting mediates the relationship between corporate governance and corporate reputation. This study bridges research gaps by providing evidence for the impact of effective corporate governance, specifically board diversity, on corporate reputation in Malaysia. The findings can help companies to establish criteria and qualifications for the appointment of new board members. The members must have the right combination of skills, knowledge, experience and independent elements that enable them to make decisions to meet companies’ objectives

Item Type: Article
Uncontrolled Keywords: Corporate reputation, corporate governance
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD2350.8-2356 Large industry. Factory system. Big business > HD2709-2930.7 Corporations. Including international business enterprises, diversification, industrial concentration, public utilities > HD2741 Holding companies. Corporate governance
Divisions: Faculty of Business (FOB)
Depositing User: Ms Nurul Iqtiani Ahmad
Date Deposited: 29 Oct 2021 05:03
Last Modified: 29 Oct 2021 05:03
URII: http://shdl.mmu.edu.my/id/eprint/9727

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