Strengthening corporate governance to mitigate greenwashing: a comparative insight from Malaysia And Thailand

In recent years, sustainability reporting has emerged as an essential aspect of corporate accountability, driven by growing global concerns over climate change, environmental degradation, and social responsibility. As a results, investors, regulators and the public are demanding greater transparency in corporate environmental, social and governance (ESG) practices. In response, companies are progressively incorporating ESG disclosures into their annual reports to align with stakeholders' expectations and regulatory requirements (Zainal, 2025).