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The impact of board characteristics and sustainability steering committee on e-waste disclosure: a study on Malaysian public listed companies

Nurfazleen, Ab Aziz (2023) The impact of board characteristics and sustainability steering committee on e-waste disclosure: a study on Malaysian public listed companies. Masters thesis, Universiti Utara Malaysia.

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Abstract

In the past few years, the issue of e-waste has caught the attention of many due to its massive growth in volume. During the outbreak of Covid-19, more electronic devices such as laptops and printers were provided to employees so they could work remotely. Indirectly, this may cause the volume of e-waste generated to increase more than what has been expected. This study aims to address the issue of e-waste reporting in Malaysian public listed companies by examining the influence of board characteristics (size, independence, frequency of meetings, and gender diversity) and sustainability steering committees on the reporting of e-waste. E-waste has become a growing concern in Malaysia. There is a need for companies to be transparent in their reporting on e-waste management practices. Specifically, this study observed the extent and quality of e-waste disclosure. It also examined the level of e-waste disclosure between industries. Subsequently, this study also investigated if board characteristics and sustainability steering committee had any impact on e-waste disclosure. The sample consisted of all companies from Bursa Malaysia's main market. The findings indicated that the quality of disclosure appeared to be roughly in the middle of non-disclosure and general qualitative disclosure. According to this study, companies in technology and telecommunications sectors disclosed e-waste information more comprehensively and of higher quality than companies in other sectors. This study also revealed that board meeting frequency was the only board characteristic that significantly enhanced e-waste disclosure. In addition, there was a significant and positive relationship between the existence of a sustainability steering committee and e-waste disclosure. The findings of this study contribute to the aspirations in achieving environmental sustainability and sustainable development goals.

Item Type: Thesis (Masters)
Supervisor : Abd Mutalib, Hafizah and Nor Ahmad, Saidatul Nurul Hidayah Jannatun Naim
Item ID: 10992
Uncontrolled Keywords: E-waste disclosure, board characteristics, sustainability steering committee.
Subjects: H Social Sciences > HF Commerce. > HF5601-5689 Accounting
Divisions: College of Business (COB)
Date Deposited: 20 Feb 2024 01:26
Last Modified: 20 Feb 2024 01:26
Department: College of Business (COB)
Name: Abd Mutalib, Hafizah and Nor Ahmad, Saidatul Nurul Hidayah Jannatun Naim
URI: https://etd.uum.edu.my/id/eprint/10992

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