摘要：Climate change is real, and Malaysia is not being spared from the adverse impact of climate change. This research examines the determinants of climate change reporting by looking into the relationships between corporate governance and climate change reporting on sample of 150 public listed companies which shares are traded in Main Board of Bursa Malaysia Berhad. In addition, this research also examines the moderating effect of firm’s absorptive capacity on the relationships between the corporate governance mechanisms and climate change reporting. This research relies on three theories, namely Resource-Based View Theory, Knowledge Based Theory and Legitimacy Theory, as basis for firm-level explanation. Secondary data from annual and sustainability reports published by the sample companies are used for this empirical research. The results of Structural Equation Modelling – Partial Least Squared analysis suggest that there are positive significant relationships exist on four (4) corporate governance mechanisms or components, namely CEO’s educational background, CEO’s environmental experience, board gender diversity and ownership structure. It is also found that there is a positive significant relationship between firm’s absorptive capacity and climate change reporting. In addition, research results indicate that the firm’s absorptive capacity has moderating effect on the relationships between corporate governance and climate change reporting, specifically on board independence and CEO’s environmental experience. Furthermore, the research also reveals that firm’s climate change reporting leads to better firm performance.
关键词：Corporate Governance;Climate Change Reporting and Absorptive Capacity
