This research aims to examine some of the generic determinants of company attributes and corporate governance variables and whether there is any relationship to the reporting of climate change strategy. For that purpose, this study investigated firms in 10 industries, across 13 countries. This study is based on climate change disclosures made in the sustainability and annual reports by firms domiciled in developed and emerging countries in Asia Pacific. The study uses content analysis to construct weighted and unweighted disclosure indices. Based on the extant literature, several variables, namely, firm size, industrial membership, country of domicile, environment certification, board size, independent non-executives, the CEO duality structure and gender were selected and their influence on the level of climate change disclosure was tested empirically. As for agency theory, this study offers both confirmatory and contradictory results regarding board independence. The results reveal that in spite of the fact that the level of climate change disclosure in some emerging countries in Asia Pacific is still low, by increasing the proportion of independent non-executives on the board of directors, encouragement of firms' practice to separate the CEO-board chair role, and firm practices in obtaining and maintaining environment certification would directly increase the climate change disclosure in their sustainability reports. Furthermore, firms that demonstrate a lack of gender diversity on the board would increase the climate change reporting system practices.

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This study examines the performance of the Sri Kehati Index (SKI) against the Jakarta Composite Index (JCI) as the market index, using respective daily index prices from the 1 st of January 2009 to the 31 st of December 2014. This study uses the risk-adjusted return of Sharpe's Index, the Adjusted Sharpe's Index (ASI), Treynor's Index, Jensen's Alpha Index, the Adjusted Jensen's Alpha Index (AJI) and Sortino's Ratio to examine the performance of the SKI and the JCI. Except for Sharpe's Index and the Adjusted Sharpe's Index, the risk-adjusted return performance of the SKI (Treynor, Jensen's Alpha, Adjusted Jensen's Alpha and Sortino) outperforms the JCI as the conventional benchmark. However, Jensen's Alpha is the only performance measure that is significant and therefore supports that the SKI outperforms the JCI during the overall period from 2009 to 2014. As there is a contradiction between the adjusted returns of Sharpe's Index/Adjusted Sharpe's Index and Jensen's Alpha Index, the hypothesis that the SKI presents a higher risk adjusted performance than the JCI does, it cannot be accepted. Even though the performance of SKI in this study is slightly lower over the whole period of the study, it is still generating competitive returns. Abstrak: Penelitian ini menguji kinerja Sri Kehati Indeks (SKI) terhadap Indeks Harga Saham Gabungan (IHSG) sebagai indeks pasar, dengan menggunakan harga indeks harian masing-masing dari 1 Januari

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This paper provides evidence on the role of board diversity in dealing with corporate expropriation of listed companies in Malaysia. Diverse boards become important tool in corporate governance by providing board heterogeneity and effective monitoring that would enhance boardroom discussion and promote quality governance in the firms in order to lessen the possibility of expropriation. This study makes use of women on board, foreign directors on board and board tenure to describe the diverse boards. Though there is a positive relationship between women on board and corporate expropriation, the result is insignificant. It is evident that there is a negative relationship between foreign directors and corporate expropriation. Meanwhile, board tenure shows an inverse relationship with corporate expropriation.