TY - JOUR
T1 - The effect of the board of directors, audit committee, and institutional ownership on carbon disclosure quality
T2 - The moderating effect of environmental committee
AU - Adam, Abbas Abdelrahman
AU - Salleh, Zalailah
AU - Alahdal, Waleed M.
AU - Hussien, Asaad Mubarak
AU - Bajaher, Mohammed
AU - Baatwah, Saeed Rabea
N1 - Publisher Copyright:
© 2024 ERP Environment and John Wiley & Sons Ltd.
PY - 2025/3
Y1 - 2025/3
N2 - This study investigates the impact of the board of directors' effectiveness (BODEF), audit committee effectiveness (AUDEF), and institutional ownership (IO) on carbon disclosure quality (CDQ) and examines the moderating effect of the environmental committee (EC) on such impacts. Thus, to evaluate CDQ, a self-constructed index was established based on standards and recommendations stated in several Malaysian and international guidelines related to carbon reporting. This study employs panel data analysis on 200 publicly listed Malaysian firms observed from 2015 to 2019. The findings showed a significant positive effect of BODEF, AUDEF, and IO on CDQ. Additionally, the results showed that EC has an insignificant moderating influence on the impact of BODEF and AUDEF on CDQ; meanwhile, it strengthens the effect of IO on CDQ. The reported findings offer valuable insights to policymakers, enhancing their awareness of carbon disclosure practices in Malaysia and emphasizing the significance of corporate governance in this context.
AB - This study investigates the impact of the board of directors' effectiveness (BODEF), audit committee effectiveness (AUDEF), and institutional ownership (IO) on carbon disclosure quality (CDQ) and examines the moderating effect of the environmental committee (EC) on such impacts. Thus, to evaluate CDQ, a self-constructed index was established based on standards and recommendations stated in several Malaysian and international guidelines related to carbon reporting. This study employs panel data analysis on 200 publicly listed Malaysian firms observed from 2015 to 2019. The findings showed a significant positive effect of BODEF, AUDEF, and IO on CDQ. Additionally, the results showed that EC has an insignificant moderating influence on the impact of BODEF and AUDEF on CDQ; meanwhile, it strengthens the effect of IO on CDQ. The reported findings offer valuable insights to policymakers, enhancing their awareness of carbon disclosure practices in Malaysia and emphasizing the significance of corporate governance in this context.
KW - and carbon disclosure quality
KW - audit committee effectiveness
KW - board of directors effectiveness
KW - environmental committee
KW - institutional ownership
KW - self-constructed index
UR - http://www.scopus.com/inward/record.url?scp=86000388768&partnerID=8YFLogxK
U2 - 10.1002/csr.3058
DO - 10.1002/csr.3058
M3 - Article
AN - SCOPUS:86000388768
SN - 1535-3958
VL - 32
SP - 2254
EP - 2270
JO - Corporate Social Responsibility and Environmental Management
JF - Corporate Social Responsibility and Environmental Management
IS - 2
ER -