HIGHLIGHTS
- What: This study provides insights into the impact of board characteristics on carbon management strategies in Malaysian listed companies. The result of the study showed that women on board are significant to the social disclosure (Arayssi et_al, 2016). The primary emphasis of this study was to examine how the independent variables, which were the board characteristics, affected the carbon management strategy. That 0 ≤ CMSi ≤ 1 Nationality=Number of foreign directors Measurement of Control Variables Company Age This study investigated the effect of company age in terms of the current year minus the year that the companies were . . .
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