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ABSTRACT

 This concept paper explores how corporate governance influences environmental accounting disclosures among industrial companies listed on the Main Market of Bursa Malaysia. As environmental concerns grow and stakeholder expectations shift toward sustainability, companies face increasing pressure to report environmental information accurately and transparently. This study focuses on two key governance areas: board characteristics (such as size, independence, and gender diversity) and audit committee features (including expertise, size, independence, and meeting frequency). Guided by Agency Theory, Stakeholder Theory, and Legitimacy Theory, the study examines the extent to which these governance mechanisms affect both the quantity and quality of environmental disclosures.

Findings from this study are expected to contribute to academic literature, guide corporate policy improvements, and offer insights for regulators in enhancing transparency standards. The results will also help stakeholders assess company commitment to environmental accountability in a more informed way.

KEYWORDS: Corporate Governance, Environmental Accounting Disclosure, Board Characteristics, Audit Committee Effectiveness, Agency Theory