... diverse regulatory and institutional environments within Asia. Practical implications The findings of this study suggest that strengthening governance mechanisms is a key decision for improving ESG performance in Asia. For investors, the composite CGI offers a more reliable governance signal...

... and Bozzoland, 2004). Risk and social responsibility communication Asia Agency theory Social responsibility Risk management Indonesia Malaysia Singapore Australia The entire paradigm of accounting has changed with a broadened sense of responsibility to all stakeholders (Mirfazli, 2008...