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The Mediating Effect Of Strategic Posture On Corporate Governance And Environmental Reporting, Abdalla Shwairef, Azlan Amran, Mohammad Iranmanesh, Noor Hazlina Ahmad
The Mediating Effect Of Strategic Posture On Corporate Governance And Environmental Reporting, Abdalla Shwairef, Azlan Amran, Mohammad Iranmanesh, Noor Hazlina Ahmad
Research outputs 2014 to 2021
The aim of this study is to explain how corporate governance affects environmental reporting through the mediating effect of strategic position. The data were collected from chief executive managers and chief financial managers of 197 large companies in Malaysia. The partial least squares technique was used to test the proposed relationships. The results show that managers’ strategic posture mediates the impact of four aspects of corporate governance, namely, board size, board independency, CSR committee presence, and institutional ownership on environmental reporting. These findings extend the literature on the relationship between corporate governance and environmental reporting by providing insight into the …