Female representation on boards and carbon disclosure quality among Malaysian firms: Empirical evidence from carbon-intensive industries

Adam Abdalla, Abbas Abdelrahman and Zalailah Salleh, . and Hafiza Aishah Hashim, . and Wan Zuriati Wan Zakaria, . and Mohd Shaari Abd. Rahman, . (2004) Female representation on boards and carbon disclosure quality among Malaysian firms: Empirical evidence from carbon-intensive industries. Journal of Sustainability Science and Management (Malaysia), 19 (2). pp. 173-213. ISSN 2672-7226

The growing interest concerning climate change-related risk and the necessity of providing more information related to carbon emissions to the public reflects firms’ efforts to contribute to climate change issues. The current study examined the effect of female representation on the board of directors on the quality of carbon disclosure provided by 96 publicly listed firms in Bursa Malaysia covering the period of 2015 to 2019. Content analysis of annual reports was used to measure carbon disclosure quality via establishing a comprehensive carbon reporting checklist based on several international and Malaysian carbon reporting guidelines; for example, sustainability reporting standards GRI 305, bursa Malaysia sustainability guideline, sustainability accounting standards board framework CDSB. Accordingly, the carbon reporting checklist is used to assess the quality of carbon disclosure. In addition, female representation was measured as the percentage of female directors on a firm’s board, controlling for firm age, firm profitability, firm size, leverage, liquidity and audit quality.There was a positive and significant relationship between female representation on the board of directors and the carbon disclosure quality provided, suggesting that the presence of female directors on firms’ boards can be seen as a determinant element of carbon disclosure quality.

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Abstract

The growing interest concerning climate change-related risk and the necessity of providing more information related to carbon emissions to the public reflects firms’ efforts to contribute to climate change issues. The current study examined the effect of female representation on the board of directors on the quality of carbon disclosure provided by 96 publicly listed firms in Bursa Malaysia covering the period of 2015 to 2019. Content analysis of annual reports was used to measure carbon disclosure quality via establishing a comprehensive carbon reporting checklist based on several international and Malaysian carbon reporting guidelines; for example, sustainability reporting standards GRI 305, bursa Malaysia sustainability guideline, sustainability accounting standards board framework CDSB. Accordingly, the carbon reporting checklist is used to assess the quality of carbon disclosure. In addition, female representation was measured as the percentage of female directors on a firm’s board, controlling for firm age, firm profitability, firm size, leverage, liquidity and audit quality.There was a positive and significant relationship between female representation on the board of directors and the carbon disclosure quality provided, suggesting that the presence of female directors on firms’ boards can be seen as a determinant element of carbon disclosure quality.

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Item Type:	Article
AGROVOC Term:	gender analysis
AGROVOC Term:	total carbon
AGROVOC Term:	industrial emission
AGROVOC Term:	corporate culture
AGROVOC Term:	environmental auditing
AGROVOC Term:	quality assurance
AGROVOC Term:	statistical data
AGROVOC Term:	statistical methods
AGROVOC Term:	stakeholders
Geographical Term:	Malaysia
Uncontrolled Keywords:	Female representation, corporate governance, carbon disclosure quality, carbon-intensive industries, Malaysian code on corporate governance
Depositing User:	Mr. Khoirul Asrimi Md Nor
Date Deposited:	01 Oct 2025 10:07
Last Modified:	01 Oct 2025 10:07
URI:	http://webagris.upm.edu.my/id/eprint/2319

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