Sustainability reporting and board diversity in Malaysia

Board diversity is believed to enhance companies’ strategies and decision-making process which lead to companies’ sustainability in business. This study focuses on the gender, age and ethnic diversity and the objective is to examine the impact of these board diversity elements on the extent and qual...

Full description

Bibliographic Details
Main Authors:	Sheikh Abu Bakar, Aishah, Mohd Ghazali, Nazli Anum, Ahmad, Maslina
Format:	Article
Language:	English
Published:	Zes Rokman Resources (2131022-P) 2019
Subjects:	HF5601 Accounting. Bookkeeping HF5717 Business communication
Online Access:	http://irep.iium.edu.my/71679/ http://irep.iium.edu.my/71679/ http://irep.iium.edu.my/71679/1/71679_Sustainability%20reporting%20and%20board%20diversity%20in%20Malaysia.pdf

id	iium-71679
recordtype	eprints
spelling	iium-716792019-07-12T03:03:59Z http://irep.iium.edu.my/71679/ Sustainability reporting and board diversity in Malaysia Sheikh Abu Bakar, Aishah Mohd Ghazali, Nazli Anum Ahmad, Maslina HF5601 Accounting. Bookkeeping HF5717 Business communication Board diversity is believed to enhance companies’ strategies and decision-making process which lead to companies’ sustainability in business. This study focuses on the gender, age and ethnic diversity and the objective is to examine the impact of these board diversity elements on the extent and quality of sustainability reporting (SR) among the top 100 Malaysian listed companies. Data is collected from the annual reports of the sampled companies for the year-end on and after 31 December 2016. The data then was analyzed through content analysis method and independent t-test to accomplish the objective. This study found that the average proportion of women directors out of the total number of board members is 17% and the average age of the board members is 61 years old, which is above the minimum retirement age. In addition, it was also found that having women board members has a significant impact on a company’s SR but none on the aspects of age and ethnic diversity. Women directors have a different way of perception, thinking, and ideas that could influence companies’ sustainability initiative and reporting. The study contributes to the literature on corporate governance–sustainability by focusing specifically on the impact of board diversity on SR. Zes Rokman Resources (2131022-P) 2019-04 Article PeerReviewed application/pdf en http://irep.iium.edu.my/71679/1/71679_Sustainability%20reporting%20and%20board%20diversity%20in%20Malaysia.pdf Sheikh Abu Bakar, Aishah and Mohd Ghazali, Nazli Anum and Ahmad, Maslina (2019) Sustainability reporting and board diversity in Malaysia. International Journal of Business, Economics and Law, 18 (6). pp. 91-99. ISSN 2289-1552 https://www.ijbel.com/wp-content/uploads/2019/03/KLIISC_8_042.pdf
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5601 Accounting. Bookkeeping HF5717 Business communication
spellingShingle	HF5601 Accounting. Bookkeeping HF5717 Business communication Sheikh Abu Bakar, Aishah Mohd Ghazali, Nazli Anum Ahmad, Maslina Sustainability reporting and board diversity in Malaysia
description	Board diversity is believed to enhance companies’ strategies and decision-making process which lead to companies’ sustainability in business. This study focuses on the gender, age and ethnic diversity and the objective is to examine the impact of these board diversity elements on the extent and quality of sustainability reporting (SR) among the top 100 Malaysian listed companies. Data is collected from the annual reports of the sampled companies for the year-end on and after 31 December 2016. The data then was analyzed through content analysis method and independent t-test to accomplish the objective. This study found that the average proportion of women directors out of the total number of board members is 17% and the average age of the board members is 61 years old, which is above the minimum retirement age. In addition, it was also found that having women board members has a significant impact on a company’s SR but none on the aspects of age and ethnic diversity. Women directors have a different way of perception, thinking, and ideas that could influence companies’ sustainability initiative and reporting. The study contributes to the literature on corporate governance–sustainability by focusing specifically on the impact of board diversity on SR.
format	Article
author	Sheikh Abu Bakar, Aishah Mohd Ghazali, Nazli Anum Ahmad, Maslina
author_facet	Sheikh Abu Bakar, Aishah Mohd Ghazali, Nazli Anum Ahmad, Maslina
author_sort	Sheikh Abu Bakar, Aishah
title	Sustainability reporting and board diversity in Malaysia
title_short	Sustainability reporting and board diversity in Malaysia
title_full	Sustainability reporting and board diversity in Malaysia
title_fullStr	Sustainability reporting and board diversity in Malaysia
title_full_unstemmed	Sustainability reporting and board diversity in Malaysia
title_sort	sustainability reporting and board diversity in malaysia
publisher	Zes Rokman Resources (2131022-P)
publishDate	2019
url	http://irep.iium.edu.my/71679/ http://irep.iium.edu.my/71679/ http://irep.iium.edu.my/71679/1/71679_Sustainability%20reporting%20and%20board%20diversity%20in%20Malaysia.pdf
first_indexed	2023-09-18T21:41:38Z
last_indexed	2023-09-18T21:41:38Z
_version_	1777413179130773504

Sustainability reporting and board diversity in Malaysia

Similar Items