The Availability, Extent and Quality of Sustainability Reporting by Malaysian Listed Firms: Subsequent to Mandatory Disclosure

Abd-Mutalib, Hafizah; Jamil, Che Zuriana Muhammad; Wan‐Hussin, Wan Nordin

doi:10.5296/ajfa.v6i2.6108

Cited by 29 publications

(41 citation statements)

References 38 publications

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“…The maximum score for SOC is 64.06. This is not surprising as prior studies have found that Malaysian firms tend to concentrate more on the philanthropic and public relations aspects of sustainability engagement (Lu & Castka, ) rather than on environmental engagement (Thompson & Zakaria, ) and that sustainability reporting is more for corporate image (Abd‐Mutalib, Jamil, & Wan‐Hussin, ). In terms of regulations and statutory requirements, there is no specific standard on environmental disclosure provided by the Malaysian Accounting Standard Board as guideline for the preparation of environmental disclosure items in the annual report, although Malaysian firms use the requirements under the Malaysian Environmental Quality Act 1974 as guidelines to manage and disclose their environmental sustainability practices (Md Nor, Shaiful Bahari, Adnan, Sheh Kamal, & Mohd Ali, ).…”

Section: Analysis Of Datamentioning

confidence: 68%

Board gender diversity and transparency of environmental, social and governance disclosure: Evidence from Malaysia

2019

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This study aims to investigate the effect of board gender diversity on the transparency of environmental, social, and governance (ESG) disclosures in an emerging market such as Malaysia. Dataset is comprised of 568 firm‐year observations from 78 firms listed on the Bursa Malaysia. Ordinary least squares regression analysis of the data shows that ESG disclosure scores are significantly improved with the increasing presence of women directors on corporate boards. However, when the individual components are studied, the impact of board gender diversity varies. This study contributes to the limited but growing literature on ESG reporting quality and board gender diversity especially in emerging economies.

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Section: Analysis Of Datamentioning

confidence: 68%

Board gender diversity and transparency of environmental, social and governance disclosure: Evidence from Malaysia

2019

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“…To measure the level of SD , we adopted an equal‐weighted index of Branco and Rodrigues (). The index has been cross‐checked and modified with reference to other studies (Abd‐Mutalib, Jamil, & Wan‐Hussin, ; Hummel & Schlick, ; Islam, Jain, & Thomson, ; Nobanee & Ellili, ) to reflect accurately diverse sustainability issues relevant to the studied context. The index includes 30 disclosure items (Appendix B) with 11 items in environmental disclosure (ED), 9 items in human resources disclosure (HRD), 5 items in products and consumers disclosure (PCD), and 5 items in community disclosure (CD).…”

Section: Methodsmentioning

confidence: 99%

Does context matter for sustainability disclosure? Institutional factors in Southeast Asia

Tran

Beddewela

2020

Business Ethics: A Eur Rev

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Corporate sustainability is a dynamic, socially constructed concept. Relatedly, to understand the variations in the disclosure of corporate sustainability activities across countries, we need to inherently explore their underlying sociopolitical contexts. At present our understanding in this regard, is deficient. We respond to this extant research gap by adopting a multi‐country approach to investigate the relationship between countries' institutional environments and firms' sustainability disclosure (SD) practices, across six countries in the Southeast Asian region. Our findings reflect a common focus of Southeast Asian firms on community and human resources (HRs) related disclosures. Nevertheless, nuanced differences in their overall SD levels confirm the influence of differing legal, normative, and sociocultural systems in engendering greater disclosure and transparency at a national level. By quantifying the institutional environment and identifying external influencing factors, our study provides a useful framework grounded in neo‐institutional theory to widen the existing understanding of how institutional pressures can be measured and compared across different contexts.

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“…As such, the stakeholder theory is used as a basis to analyze those groups to whom the firm should be responsible and how far that scope of responsibility extends due to the fact that a firm's success is increasingly affected by stakeholders relationships (O'Riordan & Fairbrass, 2008). Thus, practically, firms still need to continually make commitment in implementing the CSR since there is a strong relationships between firm's CSR practices and its stakeholders (Waddock & Graves, 1997;Orlitzky et al, 2003;Ghelli, 2013;Abd-Mutalib et al, 2014). …”

Section: Resultsmentioning

confidence: 99%

Incorporating Role of Stakeholders into Corporate CSR Strategy For Sustainable Growth: An Exploratory Study

2017

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In today's modern day context, Corporate Social Responsibility (CSR) become the mantra for businesses as it can be seen as a strategic approach for firms to be succeed in their business endeavours. Hence, it remains the most widely used concept to refer to organizationalstakeholder relationships. An understanding about a stakeholder approach to CSR is an important means for a firm to enhance their commitment to operate in an economically, socially and environmentally sustainable manner. In support with above arguments, this article presents a theoretical proposition based on stakeholder theory for better CSR and firm performance. By drawing upon classic work in the field, the paper offers conceptual discussion and then systematically develops a means of stakeholder approach into corporate CSR strategy. The aim of this paper is to demonstrates the need for a firm to enhance further understanding about the role of stakeholders in the context of corporate CSR strategy, which is increasingly necessary in view of the fact that business entities are absolutely essential for economic development, but at the same time, their business activities pose a huge impact to society and the environment. Thus, firm's CSR disclosure is a pivotal tool to establish a relationship of working together with the stakeholders that ensures mutual benefit and continue to be a firm that is needed by society. This article contributes to the literature by providing a fundamental explanation of how a business should embrace responsibility for the impact of its activities on the stakeholders across various levels of the value chain. By doing so, firms are offered a means to take a much more proactive approach to CSR through the stakeholder approach which is precisely helpful in measuring the effectiveness of any CSR initiative on the society to foster business sustainability.

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The Availability, Extent and Quality of Sustainability Reporting by Malaysian Listed Firms: Subsequent to Mandatory Disclosure

Cited by 29 publications

References 38 publications

Board gender diversity and transparency of environmental, social and governance disclosure: Evidence from Malaysia

Board gender diversity and transparency of environmental, social and governance disclosure: Evidence from Malaysia

Does context matter for sustainability disclosure? Institutional factors in Southeast Asia

Incorporating Role of Stakeholders into Corporate CSR Strategy For Sustainable Growth: An Exploratory Study

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