Determinants of Sustainability Disclosure Quality among Plantation Companies in Malaysia
نویسندگان
چکیده
This paper aims to examine the determinants of sustainability disclosure quality among plantation companies in Malaysia. Data analysis is based on all 44 listed Bursa Malaysia between 2016 and 2018. The study utilizes a content adapted from Global Reporting Initiative (GRI)—G4 guideline, Sustainability Accounting Standard Board guidelines, Guidelines 2018, measure (SDQ). Results ordinary least squares (OLS) regression corrected for standard errors indicate that shariah-compliant status internal mechanisms (board size, presence women directors, existence committees, CEOs with business knowledge) significantly improve SDQ. Firm firm age, leverage, growth, Big 4 auditors also provides useful insights into importance directors committees towards contributes discussion independent boards, committees) characteristics (shariah compliant, family ownership, CEO foreign ownership) can increase reporting quality. measurement SDQ novel Malaysian context even though methodology often used literature.
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ژورنال
عنوان ژورنال: Sustainability
سال: 2023
ISSN: ['2071-1050']
DOI: https://doi.org/10.3390/su15043799