Mior Badrul Munir, Mai Farhana and Abdullah, Azrul and Mohd Noor, Marjan
(2024)
Ethical challenges in ESG reporting: comparing Malaysia, Thailand, and Indonesia.
In:
E-Book Compilation of Unveiling the Nexus of Complex Challenges in Accounting, Finance and Management.
2 ed.
Faculty of Accountancy, UiTM Cawangan Perlis, pp. 31-34.
ISBN 9786299871415
Abstract
Environmental, social, and governance (ESG) is increasingly important in modern business as it reflects a company's commitment to sustainability and social responsibility. ESG is an important framework that assists stakeholders in understanding how companies manage their risks and opportunities related to ESG criteria as shown in Figure l. ESG issues have attracted widespread attention from the practical and academic communities (Li et al., 2021)and companies have disclosed various kinds of ESG reporting to satisfy the stakeholders' expectations (Lokuwaduge & Heenetigala, 2017)
Metadata
| Item Type: | Book Section |
|---|---|
| Creators: | Creators Email / ID Num. Mior Badrul Munir, Mai Farhana UNSPECIFIED Abdullah, Azrul UNSPECIFIED Mohd Noor, Marjan UNSPECIFIED |
| Subjects: | H Social Sciences > HF Commerce > Accounting. Bookkeeping > Balance sheet. Financial statements. Corporation reports. Including pro forma statements |
| Divisions: | Universiti Teknologi MARA, Perlis > Arau Campus > Faculty of Accountancy |
| Page Range: | pp. 31-34 |
| Keywords: | Environmental, social, and governance (ESG), ESG reporting, Malaysia, Thailand, Indonesia |
| Date: | 2024 |
| URI: | https://ir.uitm.edu.my/id/eprint/129439 |
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