The Relationship of Corporate Governance and Environmental Performance towards Environmental Disclosure of Oil and Gas Companies Operating in Malaysia Upstream Projects

  • Diana Rosdi et al.

Abstract

In recent years, the environmental disclosures have increased as the concerns on global environmental issues are growing.Oil and gas industry deals with destructive operations and is considered as the most exposed industry which owes its effort to be responsible in disclosing the information about the activities and maintaining sustainable developments. The purpose of this research is to analyze the relationship between environmental performance and corporate governance towards Environmental Disclosure of oil and gas companies operating in Malaysia upstream projects by adopting the Global Reporting Initiative (GRI) index as benchmark. This research is a quantitative study using content analysis based on the secondary data extracted from the annual reports of oil and gas companies. Descriptive statistics, Spearman's Rho test and logistic regression were conducted to examine the relationship between the variables of this study which revealed the positive relationship. This research used combination of theories which are voluntarily disclosure theory, stakeholder's theory and agency theory. 

Published
2019-10-17
How to Cite
Rosdi et al., D. (2019). The Relationship of Corporate Governance and Environmental Performance towards Environmental Disclosure of Oil and Gas Companies Operating in Malaysia Upstream Projects. International Journal of Advanced Science and Technology, 28(8s), 349 - 356. Retrieved from https://sersc.org/journals/index.php/IJAST/article/view/891