Corporate Governance, Sustainability Reporting Quality and Political Connections: A Conceptual Framework
(Pages 1603-1611)Siti Eva Aman1, Haslinda Yusoff2*, Azilah Anis3
1Arshad Ayub Graduate Business School, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia.
2Faculty of Accountancy, Universiti Teknologi MARA, Selangor Branch, Puncak Alam Campus, Malaysia.
3Faculty of Business Management, Universiti Teknologi MARA, Selangor Branch, Puncak Alam Campus, Malaysia.
DOI: https://doi.org/10.55365/1923.x2023.21.175
Abstract:
This paper conceptualises a framework on the potential moderating effect of political connections on the association between corporate governance attributes and sustainability reporting quality in the context of Malaysian firms. This paper takes an approach of reviewing the potentially relevant local factors for good sustainability reporting quality. A conceptual framework that links corporate governance attributes, sustainability reporting quality and political connection is proposed. The focus on political connection opens an interesting awareness concerning its influence on either support or disrupt sustainability reporting quality in Malaysia. This concept can potentially guide managerial decisions on the relevant factors for quality sustainability reporting practices thus companies fulfilling their corporate accountability. It offers essential insights that pertains to future strategies’ formulation towards enhanced sustainability reporting quality amongst Malaysian firms.
Keywords:
Sustainability reporting quality, corporate governance, political connections, green governance.
How to Cite:
Siti Eva Aman, Haslinda Yusoff, Azilah Anis. Corporate Governance, Sustainability Reporting Quality and Political Connections: A Conceptual Framework. [ref]: vol.21.2023. available at: https://refpress.org/ref-vol21-a175/
Licensee REF Press This is an open access article licensed under the terms of the Creative Commons Attribution Non-Commercial License (http://creativecommons.org/licenses/by-nc/3.0/) which permits unrestricted, non-commercial use, distribution and reproduction in any medium, provided the work is properly cited.