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The purpose of this study was to conceptualise a framework that reflects an intertwined relationship between the green board committee and firm performance. Agency and stakeholder theories hold a basic notion of supporting the relationship between the green board committee and firm performance. The moderating role of intellectual capital (IC) was introduced in the intertwined relationship between green board committees and firm performance based on a resource-based view theory. This study proposes a new measurement index, namely, the “green board committee index”, to measure the green practices of organisations. This index is comprised of four dimensions: strategy and policymaking, monitoring and control, sustainability, and risk management. The current study hypothesised a significant and positive relationship between the green board committee and firm performance. It was believed that the moderation effect of IC strengthens the relationship between the green board committee and firm performance. The data for this study were proposed to be measured through a content analysis of the company’s annual and embedded reports and a Thomson Reuters DataStream terminal. It adds to the body of knowledge by alluding to an integrated notion of green board committees and IC concerning firm performance. The mentioned conceptual framework sends signals to legislators, regulators, policymakers, and practitioners on the critical insights and actions of green board committees in setting strategies and objectives, addressing sustainability issues, forging a relationship with stakeholders, and increasing the firm’s value from the business operations.

Integrated reporting (IR) is the most recent business reporting paradigm that seeks to improve information quality and create sustainable value. This study investigates the impact of the Malaysian Code on Corporate Governance (MCCG) 2017 on the voluntary IR disclosure quality. Data is collected from the top 100 Malaysian public listed companies from 2016 to 2020. The study used content analysis and a developed IR disclosure index on panel data of companies that fully adopt IR. The results show ongoing growth in IR adoption among Malaysian companies; most of them are aware of its benefits. The study provides empirical evidence on the positive influence of MCCG 2017 on the IR disclosure quality using the random effects generalised least squares regression model. The trend analysis confirms that Malaysian companies enhanced their IR disclosure quality, especially after 2017. The results also show that the research sample has reported 70% for each IR content element in 2020. In this regard, the highest reported element is 'risks and opportunities'. Thus, several companies have established enterprise risk management frameworks and risk committees. This study contributes to the literature by providing an intensive investigation of the IR practices in Malaysia's earliest adoption stages preceding and following the MCCG 2017.

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