Financial Factors, Corporate Governance and ESG during Covid-19 Pandemic: Malaysian Evidence

ABSTRACT

This study investigated the factor that influences the Environment, Social and Governance (ESG) Disclosure of public listed companies in Malaysia, particularly before and during the Covid-19 Pandemic outbreak. Using 62 Public Listed Companies in Malaysia and 248 years of observation from the year 2018 to the year 2021, it found that profitability, growth of the company, company's size, board size, gender diversity, auditor tenure, and ESG disclosure highest during the Covid-19 pandemic outbreak period. It also discovered that profitability and independent board members had positively related to ESG disclosure before and during the Covid-19 pandemic outbreak.