... to the impact of board characteristics on SDGs reporting. Design/methodology/approach Based on stakeholder-agency theory, this study used data from 572 firm-year observations between 2017 and 2023 from top Malaysian-listed companies. Findings The result of feasible generalized least squares regression...

..., adopting a stakeholder–agency theory lens, this study explores the relationship between corporate governance and CE performance measured through SDGs. Specifically, the research aims to highlight how corporate governance attributes could affect firms’ ability to implement CE practices and – in turn – reach...

... been analysed. This study, through the stakeholder-agency theory, aims to fill this important gap by examining the impact of the corporate governance mechanisms on the level of environmental information disseminated by the firms through integrated reports. Design/methodology/approach A manual...