Board governance mechanisms and sustainability reporting quality: A theoretical framework

The presumed poor performance in terms of sustainability commitments and Sustainability Reporting Quality (SRQ) of quoted companies have incentivized stakeholders’ agitation relating to the Economic, Environmental, and Social (EES) impacts of companies’ operations. Business activities have generated...

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Autores principales: Elaigwu Moses, Ayoib Che-Ahmad, Salau Olarinoye Abdulmalik
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Lenguaje:EN
Publicado: Taylor & Francis Group 2020
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Acceso en línea:https://doaj.org/article/ae81970e314847d787b0583d8b177662
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spelling oai:doaj.org-article:ae81970e314847d787b0583d8b1776622021-12-02T14:41:51ZBoard governance mechanisms and sustainability reporting quality: A theoretical framework2331-197510.1080/23311975.2020.1771075https://doaj.org/article/ae81970e314847d787b0583d8b1776622020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1771075https://doaj.org/toc/2331-1975The presumed poor performance in terms of sustainability commitments and Sustainability Reporting Quality (SRQ) of quoted companies have incentivized stakeholders’ agitation relating to the Economic, Environmental, and Social (EES) impacts of companies’ operations. Business activities have generated several threats in the form of climate change, pollution, GHG emission as well as natural disasters, and several other problems that have negatively affected the environment and stakeholders. Companies are expected to report their sustainability performance to stakeholders. However, the quality of such sustainability reports has been critically criticized as they are mostly assumed to fall below stakeholders’ expectations. This study aims to conceptually examine the association between board governance mechanisms and SRQ in Malaysia. The method adopted by this study is the review of previous literature on sustainability reporting practices and SRQ to gain insight into drawing a proposition regarding the relationship between board attributes and SRQ of PLCs in Malaysia. Through this method, the study generally verifies the SRQ of firms and how it is influenced by board attributes. Based on the insight from the reviewed past investigations, the study concludes in its proposition that there is a positive association between the examined board governance elements and SRQ based on multiple theories. The study has practical implications for the companies, regulators, government, and other stakeholders in their policy considerations and investment decisions. The study recommends an empirical study to re-investigate SRQ employing the variables used in this study and more board attributes to enhance the generalizability of the findings.Elaigwu MosesAyoib Che-AhmadSalau Olarinoye AbdulmalikTaylor & Francis Grouparticleboard governance mechanismssustainability reporting qualityeconomic impactenvironmental impactsocial impactmalaysiaBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution DOAJ
collection DOAJ
language EN
topic board governance mechanisms
sustainability reporting quality
economic impact
environmental impact
social impact
malaysia
Business
HF5001-6182
Management. Industrial management
HD28-70
spellingShingle board governance mechanisms
sustainability reporting quality
economic impact
environmental impact
social impact
malaysia
Business
HF5001-6182
Management. Industrial management
HD28-70
Elaigwu Moses
Ayoib Che-Ahmad
Salau Olarinoye Abdulmalik
Board governance mechanisms and sustainability reporting quality: A theoretical framework
description The presumed poor performance in terms of sustainability commitments and Sustainability Reporting Quality (SRQ) of quoted companies have incentivized stakeholders’ agitation relating to the Economic, Environmental, and Social (EES) impacts of companies’ operations. Business activities have generated several threats in the form of climate change, pollution, GHG emission as well as natural disasters, and several other problems that have negatively affected the environment and stakeholders. Companies are expected to report their sustainability performance to stakeholders. However, the quality of such sustainability reports has been critically criticized as they are mostly assumed to fall below stakeholders’ expectations. This study aims to conceptually examine the association between board governance mechanisms and SRQ in Malaysia. The method adopted by this study is the review of previous literature on sustainability reporting practices and SRQ to gain insight into drawing a proposition regarding the relationship between board attributes and SRQ of PLCs in Malaysia. Through this method, the study generally verifies the SRQ of firms and how it is influenced by board attributes. Based on the insight from the reviewed past investigations, the study concludes in its proposition that there is a positive association between the examined board governance elements and SRQ based on multiple theories. The study has practical implications for the companies, regulators, government, and other stakeholders in their policy considerations and investment decisions. The study recommends an empirical study to re-investigate SRQ employing the variables used in this study and more board attributes to enhance the generalizability of the findings.
format article
author Elaigwu Moses
Ayoib Che-Ahmad
Salau Olarinoye Abdulmalik
author_facet Elaigwu Moses
Ayoib Che-Ahmad
Salau Olarinoye Abdulmalik
author_sort Elaigwu Moses
title Board governance mechanisms and sustainability reporting quality: A theoretical framework
title_short Board governance mechanisms and sustainability reporting quality: A theoretical framework
title_full Board governance mechanisms and sustainability reporting quality: A theoretical framework
title_fullStr Board governance mechanisms and sustainability reporting quality: A theoretical framework
title_full_unstemmed Board governance mechanisms and sustainability reporting quality: A theoretical framework
title_sort board governance mechanisms and sustainability reporting quality: a theoretical framework
publisher Taylor & Francis Group
publishDate 2020
url https://doaj.org/article/ae81970e314847d787b0583d8b177662
work_keys_str_mv AT elaigwumoses boardgovernancemechanismsandsustainabilityreportingqualityatheoreticalframework
AT ayoibcheahmad boardgovernancemechanismsandsustainabilityreportingqualityatheoreticalframework
AT salauolarinoyeabdulmalik boardgovernancemechanismsandsustainabilityreportingqualityatheoreticalframework
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