Board Characteristics and Integrated Reporting Strategy: Does Sustainability Committee Matter?
نویسندگان
چکیده
Integrated reporting (IR) is the latest topic in corporate that has raised interest disclosure literature. Although board’s role IR practice received significant attention developed countries, this effect still unexamined an emerging market like Malaysia. Thus, study sought to fill gap literature by investigating impact of board directors’ characteristics on quantity and quality disclosure. The also examined whether existence a sustainability committee affects board-IR relationship. used all listed companies Bursa Malaysia applied strategy from 2017 2020 test hypotheses. It employed content analysis technique measure using index with 100 items based International Reporting Council guidelines. Multivariate ordinary least squares (OLS) regression was examine these relationships. showed size, independence, gender diversity, non-executive remuneration were positively significantly related greater disclosure, suggesting directors monitoring reducing agency problems protecting stakeholders’ interests. However, multiple directorships did not affect presence affected had moderating Our result robust alternative measures model. This among first provide empirical evidence committee’s enhancing strategy. findings may benefit regulatory bodies, policymakers, company managers, investors, researchers better understanding how influence companies’ practices.
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ژورنال
عنوان ژورنال: Sustainability
سال: 2022
ISSN: ['2071-1050']
DOI: https://doi.org/10.3390/su14106092