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 (2019) 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. Insight Journal : International, Refereed, Open Access, Online Journal, 5 (16). pp. 133-145. ISSN 2600-8564

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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.

Metadata

Item Type: Article
Creators:
Creators
Email
Jaaffar, Amar Hisham
UNSPECIFIED
Amran, Azlan
UNSPECIFIED
Kaman, Zeittey Karmilla
UNSPECIFIED
Contributors:
Contribution
Name
Email / ID Num.
Chief Editor
Zainon, Assoc. Prof Dr. Saunah
UNSPECIFIED
Editor
Raja Ahmad, Assoc. Prof Dr. Raja Adzrin
UNSPECIFIED
Editor
Soo, Assoc. Prof. Dr. Carolyn Kum Yoke
UNSPECIFIED
Editor
Kadri, Assoc. Prof. Dr Mohd Halim
UNSPECIFIED
Editor
Ismail, Dr. Noriah
UNSPECIFIED
Editor
Mohd Ariff Albakri, Associate Professor Dr. Intan Safinas
UNSPECIFIED
Editor
Khairani, Dr. Noor Sufiawati
UNSPECIFIED
Editor
Othman, Dr. Akmal Aini
UNSPECIFIED
Editor
Ismail, Dr. Norashikin
UNSPECIFIED
Editor
Ahmad, Associate Professor Dr. Syahrul Ahmar
UNSPECIFIED
Editor
Misman, Dr. Faridah Najuna
UNSPECIFIED
Editor
Shamsuddin, Associate Professor Dr. Amanuddin
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
Journal or Publication Title: Insight Journal : International, Refereed, Open Access, Online Journal
UiTM Journal Collections: UiTM Journal > INSIGHT Journal (IJ)
ISSN: 2600-8564
Volume: 5
Number: 16
Page Range: pp. 133-145
Official URL: https://insightjournal.my/
Item ID: 42292
Related URLs:
Uncontrolled Keywords: Environmental disclosure quality; positive environmental deviance; internal corporate governance; institution; environmental experience; UiTM Cawangan Johor
URI: https://ir.uitm.edu.my/id/eprint/42292

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42292

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