1. E-Waste Reporting and Circular Economy: The Role of Corporate Governance in Sustainable Resource Management

This chapter delves into the critical role of corporate governance in driving sustainable resource management, with a particular focus on e-waste reporting and the circular economy. It investigates how various board characteristics, such as size, independence, diversity, age, sustainability committee presence, and meeting frequency, impact e-waste disclosure practices among Malaysian public listed companies. The study reveals that larger boards and older board members are more likely to engage in comprehensive e-waste reporting, aligning with the principles of virtue ethics. Conversely, board independence, diversity, sustainability committees, and meeting frequency show less significant effects, highlighting the importance of ethical leadership and moral intentionality in corporate governance. The research underscores the need for companies to cultivate diverse boardroom perspectives, values-oriented leadership, and sustainability competence to foster genuine environmental responsibility. It also calls for regulators to demand robust reporting mechanisms and promote ethical capacity within corporate governance structures. By emphasizing the role of ethical governance, this chapter provides valuable insights for businesses aiming to transition towards a circular economy and enhance transparency and accountability in sustainable resource management.