This study sets out to investigate the effect of director’s culture on the level of
environmental disclosures among companies quoted on the main stream of the
Bursa Malaysia. The study uses the ethnic background of the directors to categorize
the culture of the board. The dependent variable environmental disclosure in the
annual report of the selected companies is measured by an index score based on the
content. The study employed the multiple regression technique to estimate the data.
Our result indicate a significant relationship between environmental disclosure and
boards dominated by Bumiputra directors, board dominated by foreign directors,
firm size and leverage. The study has public policy implications for Malaysia as
well as a number of developing countries.
