Corporate governance mechanism and value creation: the mediating roles of Sustainable Development Goals disclosure

This research examined the relationship between corporate governance (CG) mechanisms, represented by Board of Directors' (BOD) characteristics namely Size, Gender Diversity, Age, Education, and Experience and value creation. The value creation measured by financial performance (Return on Equity, ROE) and Reputation. It also explored the mediating role of Sustainable Development Goals (SDGs) disclosure in these relationships. The research focused on 145 firms listed on the main board of Bursa Malaysia within the Consumer Product and Service sector from 2018 to 2022. This sector known for its high profile, significant contribution to Malaysia’s Gross Domestic Product (GDP), and strong consumer proximity. A quantitative approach was employed, utilising secondary data from corporate, annual, sustainability, and integrated reports. These documents analysed through content analysis and documentation studies. The Resource-Based Theory (RBT) underpins this research by framing board characteristics as strategic resources that drive competitive advantage.