Environmental experiences and positive environmental deviance towards environmental disclosure quality: a conceptual framework for internal corporate governance / Amar Hisham Jaaffar, Azlan Amran and Zeittey Karmilla Kaman

Jaaffar, Amar Hisham and Amran, Azlan and Kaman, Zeittey Karmilla Environmental experiences and positive environmental deviance towards environmental disclosure quality: a conceptual framework for internal corporate governance / Amar Hisham Jaaffar, Azlan Amran and Zeittey Karmilla Kaman. In: The 6th International Accounting & Business Conference 2019. Secretariat of IABC 2019, 6th . UiTM Cawangan Johor, Segamat Johor, p. 51.

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Abstract

This paper presents a theoretical proposition based on an institutional theory for environmental disclosure quality. The argument is based on an internal behavioral governance mechanism, namely the cognitive influence of a board of directors’ and chief executive officer’s environmental experience on environmental disclosure quality using positive environmental deviance as the
mediator. This paper contributes to the literature by providing a fundamental explanation of how organizations deviate positively from their peers who focus solely on external motivation for corporate environmental reporting practices, whereas the internal motivation, the cognitive influence of internal governance members, should be the focus for better environmental disclosure practices. The concept of positive environmental deviance is relatively new so it offers an interesting avenue for further research, especially in the context of developing countries. Overall, this paper sheds light on the internal behavioral governance mechanism and positive environmental deviance of environmental disclosure quality. This will hopefully attract researchers, practitioners and policy makers to view, more seriously, this area of concern.

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Item Type: Book Section
Creators:
Creators
Email
Jaaffar, Amar Hisham
UNSPECIFIED
Amran, Azlan
UNSPECIFIED
Kaman, Zeittey Karmilla
UNSPECIFIED
Contributors:
Contribution
Name
Email / ID Num.
Patron
Kassim, Mohd Azraai
UNSPECIFIED
Patron
Joyosumarto, Subarjo
UNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Labor. Work. Working class > Labor. Work environment
H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Organizational effectiveness. Performance measurement
Divisions: Universiti Teknologi MARA, Johor > Segamat Campus
Series Name: Secretariat of IABC 2019
Volume: 6th
Page Range: p. 51
Item ID: 38210
Uncontrolled Keywords: Environmental disclosure quality; positive environmental deviance; internal corporate governance; environmental experience; UiTM Cawangan Johor
URI: https://ir.uitm.edu.my/id/eprint/38210

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38210

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