Director’s Integrity: An Assessment of Corporate Integrity

Ismail, Aida Maria; Armstrong, Anona; Clark, Colin

doi:10.2139/ssrn.1717487

Cited by 3 publications

(5 citation statements)

References 12 publications

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“…Integrity is a concept that is very crucial in terms of the success of both public and private businesses. Integrity birthed transparency and accountability in most human endeavors through the act of honesty, sincerity, and uprightness (Ismail, 2010). It is also viewed as the corporate organization's ethical or behavioral predispositions relating to the norms of society (Huberts, 2014).…”

Section: Board Integritymentioning

confidence: 99%

Board governance mechanisms and sustainability reporting quality: A theoretical framework

Moses

Ahmad

Abdulmalik

2020

Cogent Business & Management

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The presumed poor performance in terms of sustainability commitments and Sustainability Reporting Quality (SRQ) of quoted companies have incentivized stakeholders' agitation relating to the Economic, Environmental, and Social (EES) impacts of companies' operations. Business activities have generated several threats in the form of climate change, pollution, GHG emission as well as natural disasters, and several other problems that have negatively affected the environment and stakeholders. Companies are expected to report their sustainability performance to stakeholders. However, the quality of such sustainability reports has been critically criticized as they are mostly assumed to fall below stakeholders' expectations. This study aims to conceptually examine the association between board governance mechanisms and SRQ in Malaysia. The method adopted by this study is the review of previous literature on sustainability reporting practices and

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Section: Board Integritymentioning

confidence: 99%

Board governance mechanisms and sustainability reporting quality: A theoretical framework

Moses

Ahmad

Abdulmalik

2020

Cogent Business & Management

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“…Corporate integrity and external assurance play a fundamental role in enhancing the quality of corporate sustainability disclosure (Boiral and Heras-Saizarbitoria, 2020;Cecchetti et al, 2018;Hahn and K€ uhnen, 2013;Manning et al, 2019). Corporate integrity and the external assurance of sustainability reports remain sacrosanct to the quality of corporate disclosure (Cecchetti et al, 2018;Ismail, 2010).…”

Section: Apjba 162mentioning

confidence: 99%

“…Corporate integrity and the external assurance of sustainability reports remain sacrosanct to the quality of corporate disclosure (Cecchetti et al. , 2018; Ismail, 2010).…”

Section: Theoretical Background and Hypothesis Developmentmentioning

confidence: 99%

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Corporate integrity, external assurance and sustainability reporting quality: evidence from the Malaysian public listed companies

Moses

Abdulmalik²,

Talab³

2022

APJBA

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PurposeThis paper aims to examine the effect of corporate integrity and external assurance on Sustainability Reporting Quality (SRQ) of Malaysian public listed companies.Design/methodology/approachThe study uses a longitudinal sample of 2,463 firm-year observations of non-financial firms listed on the main board of Bursa Malaysia from 2015 to 2019. The study employed panel regression that is, Fixed Effect (FE) Robust Standard Error estimation technique to test its hypotheses.FindingsThe panel regression results reveal that corporate integrity and external assurance positively and significantly influence the quality of sustainability reporting. Though the positive association shows an improvement in the SRQ of the sampled firms, it needs an improvement as the disclosure is more general and qualitative than quantitative. The present improvement in SRQ might result from some regulatory changes like the Sustainability Practice Note 9 Updates of Bursa Malaysia 2017 and the Revised MCCG Principle A to C within the same period.Research limitations/implicationsThe study adopts a purely quantitative approach and call for a qualitative investigation in the area in the future.Practical implicationsThe study has policy implication for the government and regulators to strengthen compliance with the sustainability reporting guide and the Practice Note 9 Updates. It also has implication for corporate integrity and external assurance for companies, to enhance SRQ and achieve sustainable development.Originality/valueThe study bridged literature gaps by offering new insights and empirical evidence on the role of corporate integrity in SRQ, which has received no empirical attention in the Malaysian context.

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“…The term 'Governance' originated from Latin, meaning 'to rule or to steer' (Ismail, 2010). The concept has been studied extensively in the field of welfare systems in recent decades.…”

Section: Governance and Its Evaluationmentioning

confidence: 99%

Effective Public Rental Housing governance: tenants’ perspective from the pilot city Chongqing, China

Yan

Haffner

Elsinga

2021

J Hous and the Built Environ

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In the past decade, Public Rental Housing (PRH) has become the program of providing affordable rental housing to low- and middle-income households in China. Even though descriptions of the governance results are numerous, the previous studies are not underpinned by a theoretical foundation from a governance perspective, nor have they empirically examined whether PRH governance works on the ground. This explorative and empirical paper aims to fill this gap of an outcome-oriented evaluation of the impacts of governance as perceived by the final user. Central government formulated the objective for PRH governance as maintaining stability in the society. Whether the tenants perceive the goal of social stability as achieved was measured along three governance outcome dimensions: satisfaction with housing quality, satisfaction with housing quantity, and willingness to communicate with the government about PRH governance. Data were collected from questionnaires to PRH-tenants in Chongqing, the most important pilot city of PRH provision in China. The findings show that the perceived governance outcomes were quite mixed as tenants were moderately satisfied with PRH housing quantity, but less satisfied with housing quality, and thought they could relatively easily communicate with local government. In view of these mixed outcomes, to strengthen the effectiveness of PRH governance in the eyes of the tenants, this study suggests local governments: (1) to rethink and redevelop the performance evaluation; (2) to rethink the relations with non-governmental actors and organise a monitoring system that will assist in optimizing housing quality; and (3) to facilitate tenants’ communication with local government.

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Director’s Integrity: An Assessment of Corporate Integrity

Cited by 3 publications

References 12 publications

Board governance mechanisms and sustainability reporting quality: A theoretical framework

Board governance mechanisms and sustainability reporting quality: A theoretical framework

Corporate integrity, external assurance and sustainability reporting quality: evidence from the Malaysian public listed companies

Effective Public Rental Housing governance: tenants’ perspective from the pilot city Chongqing, China

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