Author(s): Farah Amalin Mohd Noor, Roshayani Arshad, Nor Bahiyah Omar, Ruhaini Muda
This study aimed to link the role of corporate governance practices on sustainability reporting disclosure for the top 100 Private Limited Companies (PLCs) in Bursa Malaysia. The study made use of the Legitimacy Theorem as a framework and content analysis. The study found that among the three (3) components of sustainability disclosure, the social theme had the most disclose provisions, while the economic theme had the least disclosure provisions. The study revealed that leadership commitment towards sustainability reporting results in better sustainable reporting disclosure. The findings showed that the larger a company is, the more likely it is to be subjected to public scrutiny, hence resulting in higher sustainability disclosures. However, there is a lack of evidence pertaining to the relationship between corporate governance and sustainability disclosure in Malaysia.