Abstract
This study establishes a conceptual framework for the relationship between the characteristics of risk management committees (RMCs) and voluntary disclosure. It underlines the significance of distinguishing between the tasks and responsibilities of an audit committee (AC) and a risk management committee (RMC). Furthermore, auditors and RMC members should not be in any way entangled to provide an objective assessment of all risk management responsibilities. Following the Malaysia Code of Corporate Governance 2017, the board shall form an RMC, consisting of a majority of independent directors, to supervise the firm's RM framework and rules, as well as their implementation.
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