Download or read book The Influence of Corporate Governance Structure on the Sustainability Reporting of Malaysian Public Listed Firms written by Amira binti Jamil and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Influence of Board Characteristics on Sustainability Reporting in Selected Malaysian Sensitive and Non Sensitive Industries written by Mohamad Iruwan Ghuslan and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study seeks to investigate the influence of board characteristics on the sustainability reporting of selected industries listed on Bursa Malaysia. The board of directors is claimed to be the most important person and aspects of corporate governance systems that may influence the company's decision to disclose more or less their sustainability reporting to the society. This study makes a contribution to research in this area as it highlights whether governance mechanisms are related to an increase the level of sustainability reporting in the annual reports. A sample of 70 listed companies was drawn from the Bursa Malaysia using systematic random sampling method. Data were collected from annual reports from 2012 and 2013. Analysis shows that only two variables influence the level of sustainability reporting, namely board size and proportion of independence of directors, Dual leadership and type of industry insignificantly influence the level of sustainability reporting disclosure. This study also found that sustainability reporting is likely to be influenced by profitability and firm growth.

Download or read book The Challenge of Sustainability written by John Zinkin and published by Walter de Gruyter GmbH & Co KG. This book was released on 2020-08-10 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Challenge of Sustainability: Corporate Governance in a Complicated World reviews the evolution of five types of corporate governance and their different sustainability objectives. It discusses the challenges for boards in achieving sustainability from an environmental, economic, employment, and social perspective and introduces the concept of a political tragedy of the commons if boards do what is in the best interests of their profitability only, without considering their responsibilities and unintended consequences for their stakeholders. It explains how volatility, uncertainty, complexity, and ambiguity complicate making sustainable decisions. This book explores ways of helping prevent such negative outcomes. John Zinkin asserts the director’s need to reconcile volatility with vision, uncertainty with understanding, complexity with courage and commitment, and ambiguity with adaptability. To prevent a potential political tragedy of the commons, the book suggests new decision-making processes; treating employees differently; and makes the case for reforming capitalism. It is aimed at managers, board members and all those who influence them, including shareholder activists, corporate legal personnel, politicians, activists and general readers interested in applying some of these suggestions in their roles as stakeholders, managers and directors.

Download or read book State of the Art Theories and Empirical Evidence written by Roshima Said and published by Springer. This book was released on 2017-12-06 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses several important issues related to corporate governance reporting, corporate social responsibility (CSR), fraud and bankruptcy. It gathers papers presented at the 6th International Conference on Governance, Fraud, Ethics and Social Responsibility, which was held in Penang, Malaysia on 18–19 November 2015. The content is divided into three major sub-themes: Corporate Governance and Accountability; Corporate Social Responsibility (CSR) and Sustainable Development; and Ethics, Risk and Fraud. The first sub-theme addresses recently identified issues, such as corporate governance reporting, corporate governance regulation differences between countries, governance and financial market economics, financial market supervision, and control and risk management. In turn, the second sub-theme focuses on international auditing standards, green/socially responsible investment, environmental and social accounting and auditing, CSR-related matters, legislation and CSR reporting differences for public listed companies, accounting for sustainable development performance, and sustainability assessment models. The third sub-theme puts the spotlight on financial assessment and diagnosis, modeling, hedging, fraud, bankruptcy, accounting and auditing ethics and ethical problems in financial markets. Taken together, the issues discussed here provide state of art theories and empirical evidence approached from broad perspectives, making the book a valuable resource for researchers, students and practitioners alike.

Download or read book The Impact of Ownership Structure and Corporate Governance on Corporate Social Reporting of Selected Public Listed Companies in Malaysia written by Kooi Peng Chew and published by . This book was released on 2015 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Corporate Integrity Framework Research Monograph Governance ethics and corporate social responsibility of public listed companies in Malaysia written by and published by . This book was released on 2007 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Ethics and Taxation written by Robert F. van Brederode and published by Springer Nature. This book was released on 2019-11-02 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.

Download or read book Corporate Governance and Corporate Social Responsibility written by Sabri Boubaker and published by World Scientific. This book was released on 2014-09-26 with total page 613 pages. Available in PDF, EPUB and Kindle. Book excerpt: While emerging market economies do not have a mature market structure yet, there is a need for research on corporate governance practices in these economies from different perspectives, including corporate social responsibility. Corporate Governance and Corporate Social Responsibility: Emerging Markets Focus fills the gap with a collection of high-quality research and policy-based papers addressing these issues, using various market cases as illustrations. Unlike previous books that often focused on one or several emerging markets, this book covers a much broader set of countries and tackles ethical, legal and societal aspects of corporate governance, beyond financial issues. It also discusses how companies work towards best corporate governance practices, particularly, in the aftermath of recent financial and economic crises. Readers will benefit from the wide range of theoretical, empirical, and case analyses, selected with care to reflect cutting-edge corporate governance and corporate social responsibility issues in countries with emerging markets. Contents: Corporate Governance: Legal Framework and Codes of Best Practices: Corporate Governance Bundles for Emerging Markets (Rahul Bedi and Darshan Desai); OC GoodOCO Corporate Governance in Transformation Countries OCo A Comparison of Experts' Perceptions in East Germany, Estonia and Hungary (Thomas Steger, Ruth Alas and Klliki Tafel-Viia); Corporate Governance, Policies and Public Listing: The Case of Chinese State-owned Enterprises (Zigan Wang); Corporate Governance in Turkey: The Case of Borsa Istanbul 50 Companies (Esra Nemli Caliskan and Basak Turan Icke); Barriers to Effective Corporate Governance Reforms: Corruption and the Peculiar Case of Nigeria (Ngozi Okoye); The Brazilian Fiscal Council OCo Protecting Minority Shareholders in a Weak Legal System (Jairo Laser Procianoy and Roberto Frota Decourt); Using Market Incentives to Move Beyond Law and Regulation in Emerging Markets OCo The Case for Corporate Governance Stock Exchange Indices (Andreas Grimminger); Corporate Governance: Some Country Experiences: The Audit Committee in the EU Emerging Countries (Daniela M Salvioni, Francesca Gennari, Luisa Bosetti and Alex Almici); Great Expectations from Pension Fund Activism: Insight from Poland (Agnieszka Seomka-GoeObiowska); Ownership Structure and Directors' Compensation Disclosure in Malaysia (Elinda Binti Esa and Abdul Rahman Zahari); Corporate Governance, Performance and Liquidity Risk of West African Economic and Monetary Union (WAEMU) Banks (Alassane Ouattara, Luc Paugam and Olivier Ramond); Board Composition and Company Performance: A Study of Sub-Saharan African Countries (Gibson Munisi); Emerging Markets Banks Ownership and Performance: Evidence from China (Xiaoxi Zhang and Kevin Daly); Corporate Governance in Romania: Theories and Practices (Gheorghe N Popescu, Veronica Adriana Popescu and Cristina Raluca Popescu); Corporate Social Responsibility: Corporate Governance and Corporate Social Responsibility in Financial Institutions: Evidence from Islamic Banks (Hisham Farag); Is Corporate Governance Related to Corporate Social Responsibility? The Case of South Africa (Idoya Ferrero-Ferrero, Mar a ungeles Fernindez-Izquierdo, Mar a Jess Muoz-Torres, Juana Mar a Rivera-Lirio, Ral Len-Soriano and Elena Escrig-Olmedo); Achieving Corporate Governance and Corporate Social Responsibility in an Emerging Market through Gender Diversity on Boards in India (Sharon Ayson); Executive Compensation in Emerging Markets: Theoretical Developments and Empirical Evidence (Yongli Luo); Placing Stakeholder Theory within the Debate on Corporate Social Responsibility (Tarek Miloud); Corporate Governance and Corporate Social Responsibility Reporting: Empirical Evidence from Bangladesh (Pallab Kumar Biswas). Readership: Policymakers, professionals, academics, and graduate students in law, economics, management and finance, organizations promoting best governance practices in emerging countries, investors, as well as those interested in corporate governance, corporate finance, and business and management. Key Features: Addresses current issues and cutting-edge trends in corporate governance and corporate social responsibility within economies with emerging markets; Sheds light on how companies adopt and move towards best corporate governance practices, especially in the aftermath of recent crises; Illustrates corporate governance theories with real business cases and assesses the effects of various governance practices on corporate behavior"

Download or read book Impact of Corporate Governance Structure on Corporate Performance of Malaysian Companies Listed on the Second Board written by Radiah Abdul Kader and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Sustainability of Business Corporate Governance written by Kevin Lock Teng Low and published by . This book was released on 2002 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper focuses on the corporate governance issues surrounding Malaysian companies especially after the financial crisis and capital control. The issues on the institutional investors on corporate governance surrounding Malaysia especially after the Southeast Asia financial crisis remain an interesting topic. Corporate governance covers the way in which the varying interests of the major constituents of a company, namely the board of directors, management and shareholders are managed. In the changing environment, strategic decision-makers have witnessed the emergence of a new stakeholder group, institutional investors, which include public and mutual funds, investment bankers, insurance companies and private firms.

Download or read book Corporate Social Responsibility in Asia written by Kyoko Fukukawa and published by Routledge. This book was released on 2009-10-29 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Social Responsibility (CSR) is an important issue in contemporary business, management and politics, especially since the launch of the United Nations Global Compact in 2000 as an initiative to encourage businesses worldwide to adopt sustainable and socially responsible policies, and to report on them. This book examines the theory and practice of CSR in Asia. The philosophical and ideological underpinnings of CSR are rooted in Anglo-American and European principles of liberal democratic rights, justice and societal structures. This book not only considers the impact of Western CSR practices in Asia, but also provides much needed Asian perspectives on this issue. It investigates the operation of CSR in different countries across Asia, including China, Japan, Malaysia, Thailand and Bangladesh – comparing the different meanings given to CSR, and the varying degrees of success experienced in different national contexts. This book argues if CSR is ever to revolutionize the manner in which we trade then it is needs to open itself up to the full variety of social responsibility as it occurs around the world. The book re-maps and refines debates about CSR as a global phenomenon, and will be of great value to professionals making strategic decisions in the global business environment.

Download or read book The Effect of Corporate Governance on the Performance of Selected Malaysian Public Listed Companies written by and published by . This book was released on 2006 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis provides a study on the manner in which corporate practices and structures affect firm performance. Panel data from a sample of 120 Malaysia companies were collected over a four-year period from 1996 to 1999. The nature of the data necessitates the use of two regression models, namely the fiexed effects and random effects model.

Download or read book The Relationship Between Corporate Governance Political Influence and Financial Reporting Quality of Malaysian Listed Firms written by Aziatul Waznah Ghazali and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Business Sustainability in Asia written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2019-02-20 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt: Get familiar with business sustainability in Asia Business Sustainability in Asia offers 12 chapters that cover different aspects of business sustainability with a keen focus on its implications in Asia. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, assurance functions, and corporate governance education will be interested in this book. It examines business sustainability performance, reporting and assurance and their integration into strategy, governance, risk assessment, performance management, and the reporting process of disclosing governance, ethics, social, environmental, and economic sustainable performance. The book also highlights how people, businesses, and resources collaborate in a business sustainability and accountability model. • Develop an awareness and understanding of the main themes, perspectives, frameworks, and issues pertaining to corporate governance and business sustainability in Asia • Covers a variety of issues relevant to business sustainability in Asia • Authored by an expert who has written extensively on the subject • Understand why organizations worldwide recognize the importance of sustainability performance If you’re a business leader, executive, auditor, or student looking to familiarize yourself with this emerging subject, Business Sustainability in Asia has you covered.

Download or read book Governance and Sustainability written by David Crowther and published by Emerald Group Publishing. This book was released on 2020-10-21 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: An analysis of the issues raised concerning both sustainability and governance and an investigation of approaches taken to dealing with these issues. The research has been developed by experts from around the world who each look at different issues in different contexts.

Download or read book Corporate Social Reporting in Malaysia written by Ros Hannifa and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Relationship Between Corporate Social Responsibility Disclosure and Corporate Governance Characteristics in Malaysian Public Listed Companies written by Mohamad Haziwan Mohamad Taha and published by . This book was released on 2013 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose - The purpose of this paper is to investigate the relationship between corporate social responsibility disclosure and corporate governance characteristics namely board size, board independence, audit committee, ownership concentration and managerial ownership in Malaysian public listed companies.Design/Methodology/Approach - The content analysis was used to extract the CSR disclosure items from annual reports and companies' web sites. Then the CSR disclosure index was constructed after combining CSR disclosure items disclosed both in annual reports and companies' web sites. Econometric analysis was used to investigate the relationship between the corporate social disclosures index and the independent variables, namely board size, board independence, audit committee, ownership concentration and managerial ownership.Findings - Results based on the full regression models indicated that only one variable was associated with the extent of disclosures, namely audit committee. Audit committee are positively and significantly correlated with the level of corporate social responsibility disclosure.Research Limitations/Implications - The findings are limited to the context of the study and it was limited to Malaysian public listed companies, January to December 2011. The sources of the data in this report were companies' annual reports and web sites only.Practical Implications - The study is functional to organizations and statutory bodies to take into considerations in distinguishing the corporate governance characteristics that will enhance CSR disclosures, since it had been shown in previous studies that corporate social responsibility in Malaysia is low. The meaningful of company which should be willing to allocate their costs towards corporate social responsibility activities also can be determine by the government. Thus, this study will stress the level of activity through corporate social responsibility reporting in Malaysian public listed companies and helps the government to ascertain the level of corporate social responsibility activities through corporate social responsibility reporting among Malaysian public listed company.Originality/Value - The study reveals the extent of the disclosure of corporate social responsibility to companies' web sites and constructed the CSR index based on two sources of data, namely companies" web sites and annual reports.