Template-Type: ReDIF-Article 1.0
Author-Name: Razieh Adinehzadeh
Author-Workplace-Name: Faculty of Economics and Management, Universiti Kebangsaan Malaysia, 43600 UKM Bangi, Selangor, Malaysia 
Author-Email: r_adinehzadeh@yahoo.com
Author-Name: Romlah Jaffar
Author-Workplace-Name: Faculty of Economics and Management, Universiti Kebangsaan Malaysia, 43600 UKM Bangi, Selangor, Malaysia 
Author-Name: Zaleha Abdul Shukor
Author-Workplace-Name: Faculty of Economics and Management, Universiti Kebangsaan Malaysia, 43600 UKM Bangi, Selangor, Malaysia 
Author-Name: Mara Riduan Che Abdul Rahman
Author-Workplace-Name: Faculty of Economics and Management, Universiti Kebangsaan Malaysia, 43600 UKM Bangi, Selangor, Malaysia 
Title: The Mediating Role of Environmental Performance on the Relationship between Corporate Governance Mechanisms and Environmental Disclosure 
Abstract: Despite the growing number of environmental rules and regulations, there are relatively few studies that consider the whole association between environmental performance, corporate governance and environmental reporting. Therefore, the objectives of the study are to investigate the association between corporate governance and environmental disclosures quality and the mediating role of environmental performance in this relationship. Sample of study consists of 344 companies listed on Bursa Malaysia for the year of 2013. Environmental performance (EP) data were collected from the Malaysia Department of the Environment (DOE). Corporate Governance (CG) data were collected from the annual report of sample companies using corporate governance index based on Malaysian Code on Corporate Governance (MCCG). The results of study show that corporate governance is positively associated with environmental performance and its disclosure. The results also show that environmental performance partially mediates the relationship between corporate governance and environmental disclosure quality. This study serves as a valuable input to top management regarding the importance of corporate governance mechanisms towards the establishment of environmental related policies and strategies that help to improve environmental performance. The findings also provide an impetus for companies to develop specific abilities and resources in prioritised areas that are of a concern to relevant stakeholders.
Pages: 153-183
Volume: 14
Issue: 1
Year: 2018
File-URL: http://web.usm.my/journal/aamjaf/aamjaf14012018/aamjaf14012018_7.pdf
File-Format: Application/pdf
Handle: RePEc:usm:journl:aamjaf01401_153-183