Citation
Md Yatim, Norzarina and Abdullah Salim, Abdullah Sallehhuddin and Ab Razak, Ruzanna (2021) Women influence in Environmental, Social and Corporate Governance Reporting in Malaysia. In: 2nd Post Graduate Social Science Colloquium Proceedings 2021, 8-9 June 2021, Cyberjaya, Malaysia. (Submitted)
Text
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Abstract
Malaysia is ranked 57th within Southeast Asia in Environmental, Social and Corporate Governance (ESG) reporting. However, the application is focused on the amount of information disclosed rather than the content. Recent studies recommended that the focus should now be shifted to the quality of information disclosed. Purpose – The current practice of ESG reporting is impartial disclosure from financial reporting. Therefore, this study aims to determine factors that influence ESG reporting quality and their relationships with ESG reporting practices by federal statutory bodies in Malaysia.
Item Type: | Conference or Workshop Item (Paper) |
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Additional Information: | 2nd Post Graduate Social Science Colloquium Proceedings 2021 (Book of Abstract) |
Uncontrolled Keywords: | Corporate Governance, Environmental, federal statutory bodies, social and governance reporting, quality disclosure, voluntary reporting, women |
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 Management (FOM) |
Depositing User: | Ms Nurul Iqtiani Ahmad |
Date Deposited: | 20 Oct 2021 09:33 |
Last Modified: | 20 Oct 2021 09:33 |
URII: | http://shdl.mmu.edu.my/id/eprint/9693 |
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