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Corporate Governance and Corporate Reputation: The Role of Environmental and Social Reporting Quality

1
Faculty of Business, Multimedia University, Bukit Beruang, Melaka 75450, Malaysia
2
Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Bangi 43600, Selangor, Malaysia
*
Author to whom correspondence should be addressed.
Academic Editors: Izabela Jonek-Kowalska and Lilla Knop
Sustainability 2021, 13(18), 10452; https://doi.org/10.3390/su131810452
Received: 23 July 2021 / Revised: 15 September 2021 / Accepted: 17 September 2021 / Published: 20 September 2021
(This article belongs to the Special Issue Business Performance and Socio-environmental Sustainability)
Corporate reputation is companies’ most valuable asset as it can position them to gain competitive advantages that lead to sustainable performance. Therefore, understanding the factors that influence corporate reputation is vital for a company’s survival. The study objectives were to investigate the effects of corporate governance and the quality of environmental and social reporting on corporate reputation. Additionally, this study examined the role of environmental and social reporting quality on the relationship between these two variables. This study used secondary data collected from multiple sources such as the Thomson Data Stream database and annual reports of publicly listed Malaysian companies between 2017 and 2018. The results showed that corporate governance effectiveness and environmental and social reporting quality positively influence corporate reputation. Additionally, the quality of environmental and social reporting mediates the relationship between corporate governance and corporate reputation. This study bridges research gaps by providing evidence for the impact of effective corporate governance, specifically board diversity, on corporate reputation in Malaysia. The findings can help companies to establish criteria and qualifications for the appointment of new board members. The members must have the right combination of skills, knowledge, experience and independent elements that enable them to make decisions to meet companies’ objectives. View Full-Text
Keywords: corporate reputation; corporate governance; environmental and social reporting quality; board diversity corporate reputation; corporate governance; environmental and social reporting quality; board diversity
MDPI and ACS Style

Ghuslan, M.I.; Jaffar, R.; Mohd Saleh, N.; Yaacob, M.H. Corporate Governance and Corporate Reputation: The Role of Environmental and Social Reporting Quality. Sustainability 2021, 13, 10452. https://doi.org/10.3390/su131810452

AMA Style

Ghuslan MI, Jaffar R, Mohd Saleh N, Yaacob MH. Corporate Governance and Corporate Reputation: The Role of Environmental and Social Reporting Quality. Sustainability. 2021; 13(18):10452. https://doi.org/10.3390/su131810452

Chicago/Turabian Style

Ghuslan, Mohamad I., Romlah Jaffar, Norman Mohd Saleh, and Mohd H. Yaacob 2021. "Corporate Governance and Corporate Reputation: The Role of Environmental and Social Reporting Quality" Sustainability 13, no. 18: 10452. https://doi.org/10.3390/su131810452

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