Virtual Booth

Innovation- International Conference on Cross-Disciplinary Academic Research (ICAR) 2025 

CORPORATE GOVERNANCE (CG) AND CORPORATE REPUTATION: THE MEDIATING ROLES OF SUSTAINABLE DEVELOPMENT GOALS (SDGS) DISCLOSURE 

Allezawati binti Ismail  
Faculty of Accountancy, Universiti Teknologi MARA, 40450 Shah Alam, Selangor, 
Malaysia 
[email protected] 

Aida Maria binti Ismail2 
Faculty of Accountancy, Universiti Teknologi MARA, 42300 Bandar Puncak Alam, 
Selangor, Malaysia 
[email protected]  

Rizwana binti Md Yusof 
Faculty of Accountancy, Universiti Teknologi MARA, 42300 Bandar Puncak Alam, 
Selangor, Malaysia 
[email protected] 

ABSTRACT 
This research examines the relationship between corporate governance (CG) and corporate reputation, with a focus on the mediating role of Sustainable Development Goals (SDG) disclosure among public listed firms on the Main Market of Bursa Malaysia. Motivated by mixed evidence in prior research regarding the influence of board characteristics on firm reputation, and the growing need to align corporate practices with SDGs, this research aims to bridge the gap between governance and sustainability disclosure. The objectives are to investigate the relationship between board of directors’ characteristics and firm reputation, and to evaluate the mediating effect of SDG disclosure on this relationship. Employing a two-phase causal research design, the research integrates content analysis with panel data regression. Model 1 is analysed using SPSS, while Model 2 applies R programming to test mediation effects. The findings are expected to provide practical insights for firms to strengthen governance frameworks, inform policymakers in enhancing regulatory support for SDG adoption, and offer academia a foundation for further theoretical exploration of the CG, SDG and value creation nexus. Potential commercialization includes the development of a CG and SDG alignment assessment tool, consultancy and training services, integration into sustainability reporting software, and enhancement of ESG reporting quality. The research framework will be proposed for registration with MyIPO to safeguard its originality. 

Keywords: Sustainable Development Goals (SDG), Corporate Governance, Corporate Reputation, 
Board of Director Characteristics.