Women influence in Environmental, Social and Corporate Governance Reporting in Malaysia

Malaysia is ranked 57th within Southeast Asia in Environmental, Social and Corporate Governance (ESG) reporting. However, the application is focused on the amount of information disclosed rather than the content. Recent studies recommended that the focus should now be shifted to the quality of information disclosed. Purpose – The current practice of ESG reporting is impartial disclosure from financial reporting. Therefore, this study aims to determine factors that influence ESG reporting quality and their relationships with ESG reporting practices by federal statutory bodies in Malaysia.