An introduction to the Rasch measurement model: Royston, P. (1992). Board size (BODS) was found to be significantly and positively associated with quality of risks disclosure compliance. The journal provides a space for academics, researchers and professionals to share the latest developments and advances in Humanities and Social Science. International Journal of Research in Social Sciences & Humanities (IJRSSH) is an international journal exclusively catering to needs of people from all walks of life. International Journal of Humanities and Arts publishes original papers, review papers, case studies, technical notes and book reviews. It is an open access, online and print publication that comes out every month. Soc. International Journal of Research in Humanities and Social Studies (IJRHSS) is a research journal with international dimensions. Starting from the agency theory, the company is accountable for the decision to report environmental information, decision which is made by the management to serve for the best interest of the shareholders (Buniamin et al., 2011: 56). The main objective of ARJHSS is to provide an intellectual platform for the international scholars.ARJHSS aims to promote interdisciplinary studies in Humanities & Social Science and become the leading journal in Humanities & Social Science in the world. International Journal of Humanities and Social Sciences. International Journal of Humanities and Social Science (IJHSS) is an open access, peer-reviewed and refereed journal published by IASET, USA The journal publishes research papers in the fields of humanities and social science such as anthropology, business studies, communication studies, corporate governance, criminology, crosscultural studies, demography, development studies… The maxi, overview of the nature of reporting between the two groups. The findings of this study will help market regulators in Ghana in evaluating the adequacy of the risk disclosures by listed firms. All the articles or papers must adhere to the style and the ethics of the IJRHSS. Academic Research International. Kata Kunci: Corporate Governance , Kinerja Lingkungan, Pengungkapan Lingkungan, dan Harga Saham