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This paper explored the Board’s delegation practices in Malaysia's company limited by guarantee (CLBG). It investigated the decision-making process, regulatory compliance, and disclosure of the Board's functions in promoting transparency to the stakeholder/public. The methodology involves a survey from CLBG. The study used a correlation analysis to determine the significant determinants of board delegation practices. The results showed that decision-making processes and disclosure of information in annual reports or websites could show the delegation role of the Board of directors. However, the sample only covers 20 CLBGs in Klang Valley and Selangor as the pilot study. Keywords: delegation; CLBG; committee; accountability eISSN: 2398-4287 © 2022. The Authors. Published for AMER ABRA CE-Bs by e-International Publishing House, Ltd., UK. This is an open-access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under the responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians), and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. |
