The influence of governance structure on sustainability disclosure: empirical evidence from federal statutory bodies / Redvin Bilu, Asmah Abdul Aziz and Faizah Darus
The federal statutory bodies which were established to support and deliver the Federal Government objectives have the responsibility to ensure that their policies and activities are aligned with that of the government sustainable development agenda. The aim of this study is to examine the influence...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universiti Teknologi MARA Cawangan Selangor
2016
|
| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/31059/ |
| _version_ | 1848807657354297344 |
|---|---|
| author | Bilu, Redvin Abdul Aziz, Asmah Darus, Faizah |
| author_facet | Bilu, Redvin Abdul Aziz, Asmah Darus, Faizah |
| author_sort | Bilu, Redvin |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | The federal statutory bodies which were established to support and deliver the Federal Government objectives have the responsibility to ensure that their policies and activities are aligned with that of the government sustainable development agenda. The aim of this study is to examine the influence of board characteristics, namely the board size, women directors on board, and board designation on sustainability information disclosure by the federal statutory bodies in Malaysia. The release of sustainability information by federal statutory bodies provides an indication of their commitment towards sustainability issues. A sustainability disclosure index was used to examine 112 Malaysian federal statutory bodies’ websites for the year 2015. The agency theory was used to explain the relationships of the variables in this study. The overall results from the study revealed that the extent of sustainability information disclosed by Malaysian federal statutory bodies was still low. The results of the multiple regression analysis revealed that board designation had a significant positive influence on the disclosure of sustainability information by federal statutory bodies in Malaysia, suggesting that influential and reputable board members can put pressure on the management of federal statutory bodies to reveal their sustainability information to the public. |
| first_indexed | 2025-11-14T22:46:18Z |
| format | Article |
| id | uitm-31059 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:46:18Z |
| publishDate | 2016 |
| publisher | Universiti Teknologi MARA Cawangan Selangor |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-310592020-06-15T04:30:31Z https://ir.uitm.edu.my/id/eprint/31059/ The influence of governance structure on sustainability disclosure: empirical evidence from federal statutory bodies / Redvin Bilu, Asmah Abdul Aziz and Faizah Darus mar Bilu, Redvin Abdul Aziz, Asmah Darus, Faizah Accounting. Bookkeeping Disclosure in accounting Malaysia The federal statutory bodies which were established to support and deliver the Federal Government objectives have the responsibility to ensure that their policies and activities are aligned with that of the government sustainable development agenda. The aim of this study is to examine the influence of board characteristics, namely the board size, women directors on board, and board designation on sustainability information disclosure by the federal statutory bodies in Malaysia. The release of sustainability information by federal statutory bodies provides an indication of their commitment towards sustainability issues. A sustainability disclosure index was used to examine 112 Malaysian federal statutory bodies’ websites for the year 2015. The agency theory was used to explain the relationships of the variables in this study. The overall results from the study revealed that the extent of sustainability information disclosed by Malaysian federal statutory bodies was still low. The results of the multiple regression analysis revealed that board designation had a significant positive influence on the disclosure of sustainability information by federal statutory bodies in Malaysia, suggesting that influential and reputable board members can put pressure on the management of federal statutory bodies to reveal their sustainability information to the public. Universiti Teknologi MARA Cawangan Selangor 2016-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/31059/1/AJ_REDVIN%20BILU%20MAR%20B%2016.pdf Bilu, Redvin and Abdul Aziz, Asmah and Darus, Faizah (2016) The influence of governance structure on sustainability disclosure: empirical evidence from federal statutory bodies / Redvin Bilu, Asmah Abdul Aziz and Faizah Darus. (2016) Management & Accounting Review (MAR) <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29.html>, 15 (2). pp. 1-23. ISSN 2550-1895 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/585 |
| spellingShingle | Accounting. Bookkeeping Disclosure in accounting Malaysia Bilu, Redvin Abdul Aziz, Asmah Darus, Faizah The influence of governance structure on sustainability disclosure: empirical evidence from federal statutory bodies / Redvin Bilu, Asmah Abdul Aziz and Faizah Darus |
| title | The influence of governance structure on sustainability disclosure: empirical evidence from federal statutory bodies / Redvin Bilu, Asmah Abdul Aziz and Faizah Darus |
| title_full | The influence of governance structure on sustainability disclosure: empirical evidence from federal statutory bodies / Redvin Bilu, Asmah Abdul Aziz and Faizah Darus |
| title_fullStr | The influence of governance structure on sustainability disclosure: empirical evidence from federal statutory bodies / Redvin Bilu, Asmah Abdul Aziz and Faizah Darus |
| title_full_unstemmed | The influence of governance structure on sustainability disclosure: empirical evidence from federal statutory bodies / Redvin Bilu, Asmah Abdul Aziz and Faizah Darus |
| title_short | The influence of governance structure on sustainability disclosure: empirical evidence from federal statutory bodies / Redvin Bilu, Asmah Abdul Aziz and Faizah Darus |
| title_sort | influence of governance structure on sustainability disclosure: empirical evidence from federal statutory bodies / redvin bilu, asmah abdul aziz and faizah darus |
| topic | Accounting. Bookkeeping Disclosure in accounting Malaysia |
| url | https://ir.uitm.edu.my/id/eprint/31059/ https://ir.uitm.edu.my/id/eprint/31059/ |