Public Stakeholders’ Salience And Esg Reporting Of Malaysian Plcs: Managers’ Perceptions

Buniamin, Sharifah

doi:10.15405/epsbs.2018.07.02.14

Cited by 5 publications

(2 citation statements)

References 24 publications

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“…According to Buniamin and Ahmad (2018), the greater the media legitimacy perceived by managers, the greater the companies practice ESG reporting. Media pressure is an opportunity for companies to legitimate their ESG activities.…”

Section: Pressure On Esg (Pr)mentioning

confidence: 99%

The Early Stage of Applying Environmental, Social, and Governance in an Asian Emerging Economy

Dung,

Tuyet,

Anh

et al. 2024

RGSA

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Purpose: This article aims to clarify the current situation and the factors influencing the early stages of applying environmental, social, and governance (ESG) in the Vietnamese economy. Design/methodology/approach: We employed a large-scale survey with 130 responses from November 2023 to January 2024 and statistics analysis using SPSS 26.0. Findings: We found that awareness of leaders, accountants' levels, pressure on ESG, state guidance, management process, information base, and women on boards, respectively, influence the early stages of applying environmental, social, and governance in Vietnamese enterprises. Research, Practical & Social Implications: This study illuminates the factors that influence the early stages of ESG performance in Vietnam, an emerging Asian economy. The findings highlight the crucial role of leaders' awareness and accountants’ levels in this process. This understanding can guide the country's leaders and policymakers in formulating strategies to promote ESG adoption for the sustainable development of the whole economy. Originality/value: This study stands out for its originality. It comprehensively analyzes the early period of ESG adoption in an emerging Asian country, particularly Vietnam. Its findings offer objective evidence to understand the situation and impacted factors on ESG application, aiding governments and related parties in formulating appropriate policies for sustainable development with ESG.

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Section: Pressure On Esg (Pr)mentioning

confidence: 99%

The Early Stage of Applying Environmental, Social, and Governance in an Asian Emerging Economy

Dung,

Tuyet,

Anh

et al. 2024

RGSA

View full text Add to dashboard Cite

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“…Countries such as the United States, Canada, and New Zealand are at the forefront of ESG integration in their organizations. Governance, transparency, and accountability also contribute to the global crisis, as corporate governance is one of the contributing factors [16]. Companies such as Kingfisher, Satyam, Enron, and Worldcom have demonstrated the need for a comprehensive view of internal reporting and display mechanisms [17].…”

mentioning

confidence: 99%

A Natural Language Processing Model on BERT and YAKE Technique for Keyword Extraction on Sustainability Reports

Gupta,

Chadha,

Tewari

2024

IEEE Access

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Sustainability has become the greatest aspiration on the planet, as every organization has begun reorienting itself to become one. To accomplish this, organizations must strike a balance between their Environmental, Social, and Governance (ESG) policies. It is essential to examine the organizations that currently exist. For this reason, the study conducts a thematic analysis of the sustainability reports of Forbes' India's top companies in 2021 in order to determine their current ESG focus using BERT tokenization and YAKE technique along with MLM and NSP methods of natural language processing (NLP). The experiment results in prediction with 98% accuracy. The study addresses the question, "What must organizations do to embark on the path towards sustainability?"

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Factors affecting the readiness for ESG reporting in Vietnamese enterprises

Thi Phuong Nguyen,

Thi Huong Nguyen,

Thi Mai Nguyen

et al. 2024

Problems and Perspectives in Management

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Countries around the world are taking further steps toward transparency and corporate sustainability. Environmental, social, and governance (ESG) reporting will be required for all firms listed on European exchanges as of 2026 according to the Corporate Sustainability Reporting Directive. Meanwhile, the companies’ rate in Vietnam reporting and disclosing ESG information is still limited. There is an empirical gap between the theory and practices of ESG reporting in Vietnam. Therefore, this study aims to investigate the determinants affecting the readiness for ESG reporting in Vietnamese enterprises. Survey questionnaires and quantitative analysis are employed based on the structural models using SmartPLS4 software to analyze the sample of 169 manufacturing, commercial, and service enterprises in Vietnam. The findings show that accountant qualifications, management processes, women on management boards, and information technology systems positively affect Vietnamese firms’ readiness to report ESG. The relationship between business executives’ ESG awareness, public media pressure, governmental guidelines, and the readiness for ESG reporting is not statistically supported. Based on the research results, Vietnamese enterprises should increase women’s participation on management boards, facilitate professional development and training for accountants, invest in information technology systems, and improve management processes to enhance the adoption of ESG reporting in Vietnam.

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Public Stakeholders’ Salience And Esg Reporting Of Malaysian Plcs: Managers’ Perceptions

Cited by 5 publications

References 24 publications

The Early Stage of Applying Environmental, Social, and Governance in an Asian Emerging Economy

The Early Stage of Applying Environmental, Social, and Governance in an Asian Emerging Economy

A Natural Language Processing Model on BERT and YAKE Technique for Keyword Extraction on Sustainability Reports

Factors affecting the readiness for ESG reporting in Vietnamese enterprises

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