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This study investigates the awareness and utilisation of the Tax Investment Incentives (TII) under Income Tax Act 1967 (ITA) and the Promotion of Investment Acts 1986 (PIA) on Environmental Protection Activity (EPA). Additionally, the study examines the type of EPA undertaken by Malaysian Public Listed Companies. Data are obtained using self-administered questionnaires which were mailed directly to the respondents who were Chief Financial Officers, accountants, tax managers or Board of Directors. The study discovered that 17(27%) companies were involved in waste recycling; 15(24%) in storage, treatment and disposal of toxic and hazardous waste; and 11(18%) in waste water management. The descriptive analysis reveals that 48(77%) out of the 62 companies were aware of the availability of TII on EPA. Surprisingly, only four companies ever utilised the TII on EPA which includes Investment Tax Allowance, Accelerated Capital Allowance, Reinvestment Allowance and Double Deduction. The utilisations are based on their capital expenditure on plant and equipment, motor vehicle and industrial building.

Abstract:The continuous new amendments of the International Standards on Auditing (ISAs) in the beginning of 2007 formed a pressure on auditors to follow up and comply with them. The present study attempted to examine to what extent auditors complied with ISA according to the last pronouncement by the International Auditing and Assurance Standard Board (IAASB). Data was collected through a questionnaire administered to a random sample of external auditors in Jordan. The study revealed that Jordanian auditors complied with all auditing standards with some variance in the degree of compliance among them. The results indicated that further measures and steps could be taken to improve the ISA compliance.

While the Sustainable Development Goals (SDGs) agenda is applicable to the member states of the UN, many other players are also involved, such as corporations. The primary and economic value chain activities and aims of major companies mean they will ultimately have a crucial and explicit role to play in enabling the SDGs to be attained. In Malaysia, there have been few studies on firms' engagement in reaching the SDGs. Therefore, the current study aimed to examine the roles played by corporations in enabling SDGs to be attained. A specific analysis was conducted to determine if a company’s participation in the SDGs can be influenced by first-rate corporate governance. The data was collected using content analysis of 87 corporate annual reports of public listed companies from Malaysia. The boards’ independence, size, meeting frequency, and gender diversity were the corporate governance practices examined. An annual report may include details of the company’s role in the SDGs as a proxy for the corporate’s SDG involvement. The findings shed light on the nature of business involvement in the SDGs. The SGD with the most frequent reporting was Goal 8 - Decent work and economic growth, while the SDG with the most frequent reporting was Goal 2 - Zero Hunger. These results indicate that a company’s SDG participation has a positive relationship with certain governance practices of corporations, especially the board meeting frequency. Moreover, these results may serve to emphasise to regulators and policymakers that all corporations require effectual corporate governance so that the challenges facing the world and its population every day can be addressed, leading to an improved and more sustainable future for everyone.  Keywords Sustainable Development Goals (SDGs), corporate governance, Malaysia, companies, content analysis