Title: The role of corporate governance mechanisms in influencing sustainable supply chain management disclosure
Authors: Nur Zharifah Che Adenan; Roshima Said; Corina Joseph
Addresses: Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Kedah, Kampus Sungai Petani, 08400, Merbok, Kedah, Malaysia ' Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Kedah, Kampus Sungai Petani, 08400, Merbok, Kedah, Malaysia ' Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Sarawak, Kampus Samarahan, Jalan Meranek, 94300, Kota Samarahan, Sarawak, Malaysia
Abstract: The United Nations encourages companies to implement sustainable activities and practices in their daily operations. Corporate governance is acknowledged as one of the best mechanisms to encourage companies' sustainable practices. Corporate governance mechanisms are a solution to lessen conflicts of interest between management and the company's owner by reporting sustainable practices in the company's annual reports. The purpose of this study is to create and enhance the framework of corporate governance mechanisms that can be used as factors towards sustainable supply chain management (SSCM) disclosure. By using "corporate governance mechanisms", "SSCM", "disclosure", and "agency theory" as main keywords in a database search, the comprehensive corporate governance mechanisms will lead to the research outcome about SSCM disclosure. The findings of this study indicated that all corporate mechanisms suggested are the best mechanisms to be adopted by companies to practice SSCM disclosure.
Keywords: SSCM; sustainable supply chain management; company disclosure; agency theory; corporate governance; corporate governance mechanisms.
DOI: 10.1504/IJBPSCM.2024.140016
International Journal of Business Performance and Supply Chain Modelling, 2024 Vol.15 No.1, pp.1 - 27
Received: 21 Jul 2023
Accepted: 19 Mar 2024
Published online: 15 Jul 2024 *