Challenges in sustainability reporting: evidence from Malaysia / Ho Wai Kee … [et al.]

Kee, Ho Wai and K. Suppiah, Susela Devi and Mohd Sidik, Vivi Norazlina and Kanagasabapathy, Shenba (2021) Challenges in sustainability reporting: evidence from Malaysia / Ho Wai Kee … [et al.]. In: E-Proceeding for Asian Conference on Business, Economics and Social Science (ACBESS) 2021. Center for Islamic Philanthropy and Social Finance (CIPSF), Alor Gajah, p. 83.

Abstract

This paper aims to explore the challenges faced by companies in preparing a sustainability report. Interviews were conducted with the preparers of the sustainability report, consultants and directors from Malaysian public-listed companies. The findings of this study show that sustainability reporting can be hindered by the challenges faced by companies. Analysis of the interview transcripts revealed six key challenges. These include lack of board leadership, lack of board expertise, lack of management expertise, negative attitudes towards sustainability, difficulty to quantify sustainability impact and lack of an effective information system. This study provides practical guidance to companies and policy-makers on the challenges that need to be addressed to accelerate the sustainability reporting process. However, the sustainability issues discussed in this study is from the internal stakeholders’ perspective. We need to explore the sustainability issues from the external stakeholders’ perspective in our future study as these issues may further add to our understanding of the sustainability reporting process.

Metadata

Item Type: Book Section
Creators:
Creators
Email / ID Num.
Kee, Ho Wai
waikeeh@sunway.edu.my
K. Suppiah, Susela Devi
UNSPECIFIED
Mohd Sidik, Vivi Norazlina
UNSPECIFIED
Kanagasabapathy, Shenba
UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Balance sheet. Financial statements. Corporation reports. Including pro forma statements
H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance
H Social Sciences > HG Finance > Investment, capital formation, speculation > Stock exchanges. Insider trading in securities
Divisions: Universiti Teknologi MARA, Melaka > Alor Gajah Campus
Page Range: p. 83
Keywords: Sustainability reporting; Challenges; Malaysian Public-Listed Companies
Date: 2021
URI: https://ir.uitm.edu.my/id/eprint/51999
Edit Item
Edit Item

Download

[thumbnail of Abstract Only] Text (Abstract Only)
51999.pdf

Download (261kB)

ID Number

51999

Indexing

Statistic

Statistic details