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
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	board governance mechanisms sustainability reporting quality economic impact environmental impact social impact malaysia Business HF5001-6182 Management. Industrial management HD28-70
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
_version_	1718389891481468928

Board governance mechanisms and sustainability reporting quality: A theoretical framework

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