Moderating Role of Corporate Governance in the Relationships Between Tax Avoidance, Earnings Management and Corporate Sustainability Disclosures in Malaysian Listed Firms

<p dir="ltr">This study examines how listed firms on the Malaysian stock exchange disclose information about their sustainability efforts, particularly when they may be hiding unexpected financial activities. It finds that companies trying to avoid taxes or engage in earnings often report more about sustainability. However, when boards include more women, independent members, and a dedicated committee for sustainability, these reports become more trustworthy. The research helps establish clearer standards for sustainability reporting and supports more informed decision-making by investors and regulators. It also highlights how diverse leadership can encourage honesty and ethical behaviour in business practices that affect society.</p>