FACTORS INFLUENCING CORPORATE ETHICAL VALUES DISCLOSURES: A SYSTEMATIC LITERATURE REVIEW

The objective of this paper is to review the research patterns that examined factors influencing ethical values and practices disclosures among public listed companies in Malaysia. Through a systematic literature (SLR) process, reports step-by-step approach examining past studies theories by utilizing PRISMA (Preferred Reporting Items for Systematic reviews Meta-Analyses) method. Past articles were identified through Scopus, Web Sciences, Google Scholar, which cover period from when Malaysian Code on Corporate Governance (MCCG) was established 2000 until 2021. results our managed categorize these into internal (board commitment, board characteristics, company characteristics) external (regulatory framework international guidelines). While sub-categories each factor mostly driven compliance with MCCG 2012 2017, items actions require more attention further research. This recommends be conducted examine perspectives firm characteristics as moderating variables. Our large adopt integrated reporting based globally recognised promoting greater transparency accountability well reducing duplication. recommendations regulatory may influence Board Directors’ commitment report reflections quality, voluntarily. first its kind present review, examines disclosures, specifically developing countries.