Does Good Corporate Governance Lead to Better Sustainability Reporting? An Analysis Using Structural Equation Modeling
2014; Elsevier BV; Volume: 145; Linguagem: Inglês
10.1016/j.sbspro.2014.06.020
ISSN1877-0428
AutoresTamoi Janggu, Faizah Darus, Mustaffa Mohamed Zain, Yussri Sawani,
Tópico(s)Corporate Finance and Governance
ResumoThis 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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