The effect of the board of directors, audit committee, and institutional ownership on carbon disclosure quality: The moderating effect of environmental committee

IF 8.3 2区管理学 Q1 BUSINESS

Corporate Social Responsibility and Environmental Management Pub Date : 2024-12-04 DOI:10.1002/csr.3058

Abbas Abdelrahman Adam, Zalailah Salleh, Waleed M. Alahdal, Asaad Mubarak Hussien, Mohammed Bajaher, Saeed Rabea Baatwah

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Abstract

This study investigates the impact of the board of directors' effectiveness (BODEF), audit committee effectiveness (AUDEF), and institutional ownership (IO) on carbon disclosure quality (CDQ) and examines the moderating effect of the environmental committee (EC) on such impacts. Thus, to evaluate CDQ, a self-constructed index was established based on standards and recommendations stated in several Malaysian and international guidelines related to carbon reporting. This study employs panel data analysis on 200 publicly listed Malaysian firms observed from 2015 to 2019. The findings showed a significant positive effect of BODEF, AUDEF, and IO on CDQ. Additionally, the results showed that EC has an insignificant moderating influence on the impact of BODEF and AUDEF on CDQ; meanwhile, it strengthens the effect of IO on CDQ. The reported findings offer valuable insights to policymakers, enhancing their awareness of carbon disclosure practices in Malaysia and emphasizing the significance of corporate governance in this context.

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来源期刊

Corporate Social Responsibility and Environmental Management Multiple-

CiteScore

17.20

自引率

16.30%

发文量

189

期刊介绍： Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.