Sustainability reporting and board diversity in Malaysia
Board diversity is believed to enhance companies’ strategies and decision-making process which lead to companies’ sustainability in business. This study focuses on the gender, age and ethnic diversity and the objective is to examine the impact of these board diversity elements on the extent and qual...
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| Format: | Article |
| Language: | English |
| Published: |
Zes Rokman Resources (2131022-P)
2019
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| Online Access: | http://irep.iium.edu.my/71679/ http://irep.iium.edu.my/71679/1/71679_Sustainability%20reporting%20and%20board%20diversity%20in%20Malaysia.pdf |
| _version_ | 1848787491912417280 |
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| author | Sheikh Abu Bakar, Aishah Mohd Ghazali, Nazli Anum Ahmad, Maslina |
| author_facet | Sheikh Abu Bakar, Aishah Mohd Ghazali, Nazli Anum Ahmad, Maslina |
| author_sort | Sheikh Abu Bakar, Aishah |
| building | IIUM Repository |
| collection | Online Access |
| description | Board diversity is believed to enhance companies’ strategies and decision-making process which lead to companies’ sustainability in business. This study focuses on the gender, age and ethnic diversity and the objective is to examine the impact of these board diversity elements on the extent and quality of sustainability reporting (SR) among the top 100 Malaysian listed companies. Data is collected from the annual reports of the sampled companies for the year-end on and after 31 December 2016. The data then was analyzed through content analysis method and independent t-test to accomplish the objective. This study found that the average proportion of women directors out of the total number of board members is 17% and the average age of the board members is 61 years old, which is above the minimum retirement age. In addition, it was also found that having women board members has a significant impact on a company’s SR but none on the aspects of age and ethnic diversity. Women directors have a different way of perception, thinking, and ideas that could influence companies’ sustainability initiative and reporting. The study contributes to the literature on corporate governance–sustainability by focusing specifically on the impact of board diversity on SR. |
| first_indexed | 2025-11-14T17:25:47Z |
| format | Article |
| id | iium-71679 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T17:25:47Z |
| publishDate | 2019 |
| publisher | Zes Rokman Resources (2131022-P) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-716792019-07-12T03:03:59Z http://irep.iium.edu.my/71679/ Sustainability reporting and board diversity in Malaysia Sheikh Abu Bakar, Aishah Mohd Ghazali, Nazli Anum Ahmad, Maslina HF5601 Accounting. Bookkeeping HF5717 Business communication Board diversity is believed to enhance companies’ strategies and decision-making process which lead to companies’ sustainability in business. This study focuses on the gender, age and ethnic diversity and the objective is to examine the impact of these board diversity elements on the extent and quality of sustainability reporting (SR) among the top 100 Malaysian listed companies. Data is collected from the annual reports of the sampled companies for the year-end on and after 31 December 2016. The data then was analyzed through content analysis method and independent t-test to accomplish the objective. This study found that the average proportion of women directors out of the total number of board members is 17% and the average age of the board members is 61 years old, which is above the minimum retirement age. In addition, it was also found that having women board members has a significant impact on a company’s SR but none on the aspects of age and ethnic diversity. Women directors have a different way of perception, thinking, and ideas that could influence companies’ sustainability initiative and reporting. The study contributes to the literature on corporate governance–sustainability by focusing specifically on the impact of board diversity on SR. Zes Rokman Resources (2131022-P) 2019-04 Article PeerReviewed application/pdf en http://irep.iium.edu.my/71679/1/71679_Sustainability%20reporting%20and%20board%20diversity%20in%20Malaysia.pdf Sheikh Abu Bakar, Aishah and Mohd Ghazali, Nazli Anum and Ahmad, Maslina (2019) Sustainability reporting and board diversity in Malaysia. International Journal of Business, Economics and Law, 18 (6). pp. 91-99. ISSN 2289-1552 https://www.ijbel.com/wp-content/uploads/2019/03/KLIISC_8_042.pdf |
| spellingShingle | HF5601 Accounting. Bookkeeping HF5717 Business communication Sheikh Abu Bakar, Aishah Mohd Ghazali, Nazli Anum Ahmad, Maslina Sustainability reporting and board diversity in Malaysia |
| title | Sustainability reporting and board diversity in Malaysia |
| title_full | Sustainability reporting and board diversity in Malaysia |
| title_fullStr | Sustainability reporting and board diversity in Malaysia |
| title_full_unstemmed | Sustainability reporting and board diversity in Malaysia |
| title_short | Sustainability reporting and board diversity in Malaysia |
| title_sort | sustainability reporting and board diversity in malaysia |
| topic | HF5601 Accounting. Bookkeeping HF5717 Business communication |
| url | http://irep.iium.edu.my/71679/ http://irep.iium.edu.my/71679/ http://irep.iium.edu.my/71679/1/71679_Sustainability%20reporting%20and%20board%20diversity%20in%20Malaysia.pdf |