Bridging Governance and Transparency: The Role of Board Age Diversity in Shaping Integrity Disclosure

Integrity-related information disclosure (IRID) has become a focal point in corporate governance, driven by increasing stakeholder demands for ethical accountability and transparency. However, inconsistencies in the quality and scope of IRID, particularly in emerging markets like Malaysia, suggest limitations in the effectiveness of current governance structures. This study aims to examine the relationship between corporate governance mechanisms and IRID, and to assess how board age diversity moderates this relationship. Anchored in Agency Theory, this research adopts a narrative review methodology to develop a conceptual framework linking board characteristics such as board independence, board size, and meeting frequency to integrity disclosure outcomes. The literature reveals that well-structured governance mechanisms are positively associated with transparency and ethical reporting, while board age diversity enhances the board’s oversight capabilities through generational perspectives, risk aversion, and experience. Board age diversity also shown to reduce earnings management and improve disclosure quality, although potential challenges such as intragroup conflict must be managed. The findings underscore the importance of integrating demographic diversity into governance structures to strengthen their influence on ethical disclosure. The study provides theoretical contributions by extending traditional governance models to include age diversity as a moderating factor, and practical implications for policymakers and corporate leaders aiming to promote integrity-driven reporting. Limitations include the conceptual nature of the study and the exclusion of other diversity attributes. Future research should empirically test the proposed framework across various institutional contexts and explore additional board characteristics to enhance governance effectiveness.