The influence of board characteristics on sustainability reporting in selected Malaysian sensitive and non-sensitive industries

  • Mohamad Iruwan Ghuslan Multimedia University Jalan Multimedia, Cyberjaya, Selangor, Malaysia
  • Norman Mohd Saleh Universiti Kebangsaan Malaysia, Bangi, Selangor, Malaysia
Keywords: Sustainability reporting, Corporate governance, Malaysia, Sensitive industry


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.


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How to Cite
Ghuslan, M. I., & Mohd Saleh, N. (2017). The influence of board characteristics on sustainability reporting in selected Malaysian sensitive and non-sensitive industries. Journal of Contemporary Issues and Thought, 7, 33-47.