The Impact of Board Diversity on Energy-Related SDGs Disclosure in Malaysian Public Listed Companies
Nor Hasimah Johari,
Sharifah Buniamin,
Norkhazimah Ahmad
et al.
Abstract:This study aims to determine the degree of disclosure on energy-related SDGs by Malaysian public listed companies and examine the impact of board diversity on the disclosure. Board diversity, which acts as the independent variable in this study, focuses on board size, board independence and board age. The study sample comprised 320 companies listed in Bursa Malaysia and randomly selected out of 788 companies. Data on energy-related SDGs disclosure, as measurement for the dependant variables, were identified th… Show more
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