Corporate reputation is companies’ most valuable asset as it can position them to gain competitive advantages that lead to sustainable performance. Therefore, understanding the factors that influence corporate reputation is vital for a company’s survival. The study objectives were to investigate the effects of corporate governance and the quality of environmental and social reporting on corporate reputation. Additionally, this study examined the role of environmental and social reporting quality on the relationship between these two variables. This study used secondary data collected from multiple sources such as the Thomson Data Stream database and annual reports of publicly listed Malaysian companies between 2017 and 2018. The results showed that corporate governance effectiveness and environmental and social reporting quality positively influence corporate reputation. Additionally, the quality of environmental and social reporting mediates the relationship between corporate governance and corporate reputation. This study bridges research gaps by providing evidence for the impact of effective corporate governance, specifically board diversity, on corporate reputation in Malaysia. The findings can help companies to establish criteria and qualifications for the appointment of new board members. The members must have the right combination of skills, knowledge, experience and independent elements that enable them to make decisions to meet companies’ objectives.

Green finance and corporate green innovation have become pivotal in addressing ecological and environmental challenges amidst worsening global environmental conditions. This study aims to provide a systematic explanation of the factors through which green finance promotes corporate green innovation. By qualitatively synthesizing 42 studies published between 2019 and 2024, the research identifies four key factors influencing this relationship. These include two direct aspects—financial support and policy guidance—and two indirect aspects—financing constraints and term restructuring. The analysis reveals a research gap in market-based financing, where most studies focus on credit financing, while discussions on diverse instruments like green bonds and green equities remain limited. Additionally, the impact of policy uncertainty, particularly on long-term investment decisions is underexplored. Existing research primarily emphasizes easing financing constraints, with limited attention to how green finance can also support green innovation by extending funding horizons through term restructuring. Future research should focus on these areas to deepen understanding and enhance practical applications.

Fraud Detection Gap between Auditor and Fraud Detection Models: Evidence from Gulf Cooperation Council

Ownership Structure, Types of M&A and Long-Term Performance