Proceedings of the International Conference on Cross- Disciplinary Academic Research 2025 - Track 2 Advances in Business & Economics, Social Science, Communications & Media (ICAR-T2 2025)

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The Role of Company Secretary’s Strategic Dimensions in Enhancing Corporate Governance and Financial Reporting Quality: A Review

Authors
Anwary Syuhaily Rosly1, *, Rohami Shafie2, Anas Rasheed Karamah Bajary3, Mohamad Nizam Jali1, Zulyanti Abd Karim4
1Universiti Poly-Tech Malaysia, Kuala Lumpur, Malaysia
2Universiti Utara Malaysia, Changlun, Malaysia
3University of Tabuk, Tabuk, Saudi Arabia
4Universiti Teknologi MARA, Shah Alam, Malaysia
*Corresponding author. Email: anwarysr@uptm.edu.my
Corresponding Author
Anwary Syuhaily Rosly
Available Online 20 June 2026.
DOI
10.2991/978-94-6239-715-6_34How to use a DOI?
Keywords
company secretary; corporate governance; dimension
Abstract

The evolution of the role of the company secretary has shifted from an administrative role to a governance advisor. Company secretary, as the guardian of governance, is significant to the organisation because it plays a more strategic role in promoting organisational transparency, ensuring regulatory compliance and facilitating efficient decision-making. To investigate whether the company secretary can influence the strategic effectiveness of the board and financial reporting disclosure, this study followed the PRISMA paradigm by reviewing eleven peer-reviewed empirical studies from reputable sources such as ScienceDirect, Emerald, and Scopus. The study discovered that five key strategic dimensions are critical to the effectiveness of the company secretary, namely professional competence, organisational structure, Disclosure and transparency of information, ethical values and responsibilities, and risk, compliance, and cultural. These dimensions demonstrate company secretaries’ growing importance in a variety of organisational contexts and demonstrate the wider strategic value they add to governance procedures. This analysis makes the case that the company secretary should be moved from a supporting role to a key, strategic participant in the boardroom as governance expectations continue to change. The results of this study also lay the groundwork for future studies on how to better integrate the company secretary’s strategic dimensions into governance frameworks so that their contributions are acknowledged, formalised, and in line with the requirements of contemporary corporate supervision.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Cross- Disciplinary Academic Research 2025 - Track 2 Advances in Business & Economics, Social Science, Communications & Media (ICAR-T2 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
20 June 2026
ISBN
978-94-6239-715-6
ISSN
2352-5428
DOI
10.2991/978-94-6239-715-6_34How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Anwary Syuhaily Rosly
AU  - Rohami Shafie
AU  - Anas Rasheed Karamah Bajary
AU  - Mohamad Nizam Jali
AU  - Zulyanti Abd Karim
PY  - 2026
DA  - 2026/06/20
TI  - The Role of Company Secretary’s Strategic Dimensions in Enhancing Corporate Governance and Financial Reporting Quality: A Review
BT  - Proceedings of the International Conference on Cross- Disciplinary Academic Research 2025 - Track 2 Advances in Business & Economics, Social Science, Communications & Media (ICAR-T2 2025)
PB  - Atlantis Press
SP  - 455
EP  - 467
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-715-6_34
DO  - 10.2991/978-94-6239-715-6_34
ID  - Rosly2026
ER  -