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

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-w...

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Main Author:	Nurfazleen, Ab Aziz
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/10992/1/Depositpermission_s828102.pdf https://etd.uum.edu.my/10992/2/s828102_01.pdf
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id	my-uum-etd.10992
record_format	uketd_dc
spelling	my-uum-etd.109922024-02-20T01:26:46Z The impact of board characteristics and sustainability steering committee on e-waste disclosure: a study on Malaysian public listed companies 2023 Nurfazleen, Ab Aziz Abd Mutalib, Hafizah Nor Ahmad, Saidatul Nurul Hidayah Jannatun Naim College of Business (COB) College of Business (COB) HF5601-5689 Accounting 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. 2023 Thesis https://etd.uum.edu.my/10992/ https://etd.uum.edu.my/10992/1/Depositpermission_s828102.pdf text eng staffonly https://etd.uum.edu.my/10992/2/s828102_01.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abd Mutalib, Hafizah Nor Ahmad, Saidatul Nurul Hidayah Jannatun Naim
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Nurfazleen, Ab Aziz The impact of board characteristics and sustainability steering committee on e-waste disclosure: a study on Malaysian public listed companies
description	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.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Nurfazleen, Ab Aziz
author_facet	Nurfazleen, Ab Aziz
author_sort	Nurfazleen, Ab Aziz
title	The impact of board characteristics and sustainability steering committee on e-waste disclosure: a study on Malaysian public listed companies
title_short	The impact of board characteristics and sustainability steering committee on e-waste disclosure: a study on Malaysian public listed companies
title_full	The impact of board characteristics and sustainability steering committee on e-waste disclosure: a study on Malaysian public listed companies
title_fullStr	The impact of board characteristics and sustainability steering committee on e-waste disclosure: a study on Malaysian public listed companies
title_full_unstemmed	The impact of board characteristics and sustainability steering committee on e-waste disclosure: a study on Malaysian public listed companies
title_sort	impact of board characteristics and sustainability steering committee on e-waste disclosure: a study on malaysian public listed companies
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/10992/1/Depositpermission_s828102.pdf https://etd.uum.edu.my/10992/2/s828102_01.pdf
_version_	1794023805089218560

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

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