Publication:
The Relationship between Islamic Corporate Governance, Human Governance and Sustainability Reporting of Shariah Compliant Companies in Malaysia

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dc.contributor.authorNurul Nazlia Jamilen_US
dc.contributor.authorHasnah Haronen_US
dc.contributor.authorNathasa Mazna Ramlien_US
dc.contributor.authorSumaiyah Abd Azizen_US
dc.contributor.authorSyahnaz Sulaimanen_US
dc.contributor.authorAnderes Guien_US
dc.date.accessioned2024-05-28T06:06:41Z
dc.date.available2024-05-28T06:06:41Z
dc.date.issued2022
dc.date.submitted2022-8-18
dc.descriptionVol. 12, No. 2, 2022, Pg. 621 - 642en_US
dc.description.abstractThis study aims to evaluate the relationship between Islamic corporate governance, human governance and sustainability reporting by investigating Shariah compliant companies in Malaysia. This is very significance as to ensure that the corporate governance mechanism will lead the organization to do more sustainability practises when there is disclosure on Islamic corporate governance and human governance. Human governance is measured by job experience of Board of Directors (BOD), education background of BOD, education level of BOD, age of BOD, gender diversity of BOD, level of integrity, the quantity of training attended by BOD and internal control quality. This study investigates the relationships between sustainability reporting, which comprises economic, environmental, social, Islamic corporate governance and human governance. The study has been using quantitative analyses based on a total of 68 Shariah compliant companies’ annual reports for the year ended 2019.Descriptive and multiple regression analyses were used to analyse the data. The study found that, education background of BOD, education level of BOD, age of BOD, level of integrity and internal control quality were significantly related to sustainability reporting. However, job experience of BOD, quantity of training attended by BOD and gender diversity of BOD were found not to be significantly related to sustainability reporting. Islamic corporate governance was also found not to be significantly related to sustainability reporting. Shariah companies should focus on having BOD diversity in terms of age, education level and education background. There should also be an internal quality control system and an ethical culture in place to improve its sustainability reporting. Further, this study contributes to the discussion of Islamic corporate governance, human governance and sustainability reporting. The findings can be used to identify the necessary mechanisms that should be enhanced to strengthen the practice of sustainability reporting. Hence, future research could include more items in Islamic corporate governance on the sustainability practises.en_US
dc.identifier.citationJamil, N. N., Haron, H., Ramli, N. M., Abd Aziz, S., Sulaiman, S., & Gui, A. (2022). The Relationship between Islamic Corporate Governance, Human Governance and Sustainability Reporting of Shariah Compliant Companies in Malaysia. International Journal of Academic Research in Accounting Finance and Management Sciences. 12(2), 621 – 642.en_US
dc.identifier.doi10.6007/IJARAFMS/v12-i2/14277
dc.identifier.doihttps://hrmars.com/index.php/IJARAFMS/article/view/14277/The-Relationship-between-Islamic-Corporate-Governance-Human-Governance-and-Sustainability-Reporting-of-Shariah-Compliant-Companies-in-Malaysia
dc.identifier.epage642
dc.identifier.issn2225-8329
dc.identifier.issue2
dc.identifier.other2433-12
dc.identifier.spage621
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/7063
dc.identifier.volume12
dc.language.isoenen_US
dc.publisherHuman Resource Management Academic Research Societen_US
dc.relation.ispartofInternational Journal of Academic Research in Accounting, Finance and Management Sciencesen_US
dc.subjectIslamic Corporate Governance, Human Governance, Sustainability Reportingen_US
dc.titleThe Relationship between Islamic Corporate Governance, Human Governance and Sustainability Reporting of Shariah Compliant Companies in Malaysiaen_US
dc.typeArticleen_US
dspace.entity.typePublication

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