Different theories and empirical research have been done and suggested to define and clarify how board diversity give impacts to corporate social responsibility (CSR). This study examines the impact of board diversity towards CSR based on the 50 Malaysian Public Listed Companies within the year 2010 to 2016. Board diversity examines the board gender, board age, board size, board independence and board tenure toward CSR. The methodology of the study used Ordinary Least Square (OLS) regression to determine the relationship of CSR and all variables under the board diversity. Various analysis being done starting from the Pearson Correlation Coefficient Test and Descriptive Statistics Analysis. Model determination in this study also being analysed by using The Breusch & Pagan Lagrange Multiplier (LM Test) and HausmanTest. Based on the findings, the regression results show the diversification of the board, and other control variables had a positive relationship with CSR. The results revealed that the impact of board diversity gives positive relationship towards the CSR performance among the companies except for board tenure that brings negative relationship towards CSR performance.
In today's dynamic and challenging business environment, the numbers in company's financial statements alone do not represent full information on company's overall performance demanded by various parties. Behind the numbers, companies are obliged to report on the economic, environment, social and governance factors that impact their business daily activities. Thus, companies embed sustainability reporting in response in taking the economic, social and environmental performance into account. This paper concerns to analyse the effect of firm characteristics' proxied by firms size (FSZ), firms type (FTY) profitability (PRO), and achievements (ACH) towards sustainability reporting disclose (SRD). The control variable in this study is internal goals (ING) of the company. There are four types of theories that are related with this study, which are institutional theory, legitimacy theory, stakeholder theory and agency theory. Of the data collected from 60 companies' annual report in Bursa Malaysia for three years from 2014 to 2016, the results revealed that company's size, profitability and achievements have significant relationship with sustainability reporting disclosure. This study is important study to companies in Malaysia to sustain their business and competitiveness over the long term in order to attract the investors. This study contributes insight for managers to improve on the disclosure of material narrative statement in their annual reports. Not only this study benefits companies and managers but also to investors as they are interested to understand how organisations correspond to the risks and opportunities of non-financial matters such as economic, environment, social and governance.
Various theories and empirical studies have been applied and proposed to establish and explain how corporate governance practices are related to banks financial performance. This study concerns the relationship between corporate governance variables and bank performance in Malaysia. The data collected and analysed in this research is from quarter one year 2011 to quarter four year 2016. Various determinants have been identified namely return on equity(ROE) for bank performance measurement, CEO duality, board size, and board gender for corporate governance. Control variables are bank size and bank leverage. The methodologies adopted in this research includes descriptive analysis, correlation analysis, Pooled Ordinary Least Square (OLS) regression, Diagnostic Tests (Jarque-Bera Normality Test, Wooldridge Test and Variance Inflation Factor), Breusch-Pagan (BP) Lagrange Multiplier test, and Hausman test. In this study, the findings indicate that strong board composition and bank leverage were experience better performance.
This critical approach study examines the social and environmental disclosure (SED) between Sustainability Reporting (SR) and Integrated Reporting (IR) among European companies. The research question is to examine the integration level of SED within SR and IR. Applying the critical text analysis method, the GRI G3 guidelines were used to examine a sample of ten European companies. The reports for the selected companies must incorporate fully applied IR without producing any more SR in order to analyse the validity of the data. This study has discovered that there is less integration of SED in IR than SR. It is apparent that the IR approach is more towards the primary groups (investors) rather than other stakeholders, society and the environment as a whole. Hence, IR is only a mirror of sustainability for business strategy. Therefore, IR needs to engage reports with other stakeholders to sustain long-term growth.
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