Board of Directors and Environmental Reporting: Evidence From Plantation Industry.

Siman, Raudah; Ismail, Rina Fadhilah; Omar, Zanariah Aziz@; Zam, Zuraidahq Mohd

doi:10.32861/jssr.spi5.916.925

Cited by 2 publications

(3 citation statements)

References 11 publications

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“…Despite the minor decrease, Malaysian regulators can be optimistic as most companies have embraced the proposition by the MCCG to separate the chairman and CEO roles. The results are also consistent with prior reports and studies (Siman et al, 2018;Yusoff & Alhaji, 2012).…”

Section: Descriptive Analysissupporting

confidence: 93%

“…Meanwhile, Siman, Ismail, Aziz, and Zam (2018) discovered that CEO duality does not influence firms' corporate decisions implying that CEO duality is detrimental to effective monitoring and independence of the board of directors. The result is similar to the studies by Mustapa, Ghazali, and Mohamad (2015) and Yusoff, Ahman, and Darus (2019) which concluded that the separation of the CEO and chairman could be more significant in describing firm performance.…”

Section: Ceo Duality and Firm Performancementioning

confidence: 99%

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The Effect of Board Attributes on Firm Performance: Evidence from Post MCCG 2007 and Post-MCCG 2012 in Malaysia

Ismail¹,

Saifuddin²,

Yusoff³

et al. 2023

R. Econ. and Finan.

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This study aims to examine the effect of board attributes on the firm performance of public listed companies in Malaysia during the periods of post-Malaysian Code on Corporate Governance (2007) and post-Malaysian Code on Corporate Governance (2012). Based on the Agency and Stewardship theories, the relationships between CEO duality, board composition, board size, gender diversity, and firm performance on PLCs in the main board of Bursa Malaysia were examined. A sample of 688 companies from 2011, 2012, 2016, and 2017 was observed. Findings indicate that the CEO duality, board size, and gender diversity significantly influence the firm performance in the study periods. Such findings offer interesting insights to the relevant authorities towards designing the bestsuited governance measures that may lead to a successful implementation of corporate governance practice. This study also signals the need for an enhanced role of relevant institutional agencies in strategising and strengthening the corporate governance framework in an emerging country such as Malaysia.

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Section: Descriptive Analysissupporting

confidence: 93%

Section: Ceo Duality and Firm Performancementioning

confidence: 99%

The Effect of Board Attributes on Firm Performance: Evidence from Post MCCG 2007 and Post-MCCG 2012 in Malaysia

Ismail¹,

Saifuddin²,

Yusoff³

et al. 2023

R. Econ. and Finan.

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“…The palm oil plantations and mills in this country have undergone significant development and perhaps have a greater adverse impact on the environment. For example, in Sarawak, the increasing trend of newly planted areas has increased air, water and land pollution (Siman, Ismail, Aziz & Mohd Zam, 2018). 2 This situation arguably creates intense pressure on the plantation companies to be more socially and environmentally responsible.…”

Section: Introductionmentioning

confidence: 99%

Environmental Disclosure Trend Among Malaysian Plantation Companies

2023

ISEA

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Motivated by the growing concern for environmental, social, and governance (ESG) performance and behaviours among corporations, this study descriptively explores the voluntary environmental disclosures among public-listed plantation companies in Malaysia. As one of the most polluting industries, the plantation offers an interesting setting for a study on corporate environmental disclosure practices. Using a content analysis of the audited annual reports of these plantation companies, we categorized the plantation firms' environmental disclosure into fourteen categories, with each category having distinct preidentified items. We then employed binary coding for each disclosure item, assigning a score of 1 if the item is disclosed and 0 otherwise. Overall, this study documents an upward trend of environmental disclosure over the sample years (i.e., 2015 -2019). Environmental Policy appears to be the most prevalent type of disclosure among the fourteen categories, while the least disclosed environmental category is Financial Data. Further analysis of our data according to the 'hard' and 'soft' classifications reveals that the environmental reporting among listed plantation firms in Malaysia is still very much dominated by soft information. Hard disclosure items (i.e., governance structure and management systems related to environmental protection, the credibility of the environmental disclosure, environmental performance indicators, and environmental spending) are difficult to be mimicked by the poor environmental performing firms. They hence are usually disclosed only by good environmental performers. On the other hand, soft items cover vision and environmental strategy claims, environmental profiles, and environmental initiatives. Our results suggest that most of the listed plantation firms in Malaysia are still at the early stage of their strategic move toward environmental protection.

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Board of Directors and Environmental Reporting: Evidence From Plantation Industry.

Cited by 2 publications

References 11 publications

The Effect of Board Attributes on Firm Performance: Evidence from Post MCCG 2007 and Post-MCCG 2012 in Malaysia

The Effect of Board Attributes on Firm Performance: Evidence from Post MCCG 2007 and Post-MCCG 2012 in Malaysia

Environmental Disclosure Trend Among Malaysian Plantation Companies

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