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Enviromental, social and governance (ESG) reporting and financial performance: evidence from Southeast Asia / Miza Afiqah Idris

Environmental, social and governance reporting is gaining popularity as it has been practiced by many companies worldwide. Therefore, this study aimed to examine the relationship between environmental, social, and governance reporting and financial performance in Southeast Asia. Our sample consists...

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Main Author: Idris, Miza Afiqah
Format: Thesis
Language:English
Published: 2021
Subjects:
Environmental policy and economic development. Sustainable development. Environmental management
Financial management. Business finance. Corporation finance
Online Access:https://ir.uitm.edu.my/id/eprint/105167/1/105167.pdf
https://ir.uitm.edu.my/id/eprint/105167/
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spelling my.uitm.ir.1051672024-11-08T09:58:00Z https://ir.uitm.edu.my/id/eprint/105167/ Enviromental, social and governance (ESG) reporting and financial performance: evidence from Southeast Asia / Miza Afiqah Idris Idris, Miza Afiqah Environmental policy and economic development. Sustainable development. Environmental management Financial management. Business finance. Corporation finance Environmental, social and governance reporting is gaining popularity as it has been practiced by many companies worldwide. Therefore, this study aimed to examine the relationship between environmental, social, and governance reporting and financial performance in Southeast Asia. Our sample consists of 23 financial institutions from five Southeast Asia for the period 2010 to 2019. The sample will make a total observation of 230. There are five Southeast Asian countries chosen, which are Malaysia, Indonesia, Thailand, the Philippines and Singapore. Therefore, multiple linear regression has been used in this research. This study's dependent variable is financial performance, proxied by the return on equity (ROE). This study has four independent variables, which are environmental disclosure, corporate social responsibility disclosure, corporate governance disclosure, and ESG disclosure. Other than that, there are four control variables, which are the size of the firm, capitalization, liquidity, and leverage. The results show that company debt level proxy by leverage positively affects financial performance. In contrast, ESG disclosure, environmental disclosure, corporate social responsibility disclosure and corporate governance disclosure negatively affect financial performance. 2021 Thesis NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/105167/1/105167.pdf Enviromental, social and governance (ESG) reporting and financial performance: evidence from Southeast Asia / Miza Afiqah Idris. (2021) Degree thesis, thesis, Universiti Teknologi MARA, Johor.
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Environmental policy and economic development. Sustainable development. Environmental management
Financial management. Business finance. Corporation finance
spellingShingle Environmental policy and economic development. Sustainable development. Environmental management
Financial management. Business finance. Corporation finance
Idris, Miza Afiqah
Enviromental, social and governance (ESG) reporting and financial performance: evidence from Southeast Asia / Miza Afiqah Idris
description Environmental, social and governance reporting is gaining popularity as it has been practiced by many companies worldwide. Therefore, this study aimed to examine the relationship between environmental, social, and governance reporting and financial performance in Southeast Asia. Our sample consists of 23 financial institutions from five Southeast Asia for the period 2010 to 2019. The sample will make a total observation of 230. There are five Southeast Asian countries chosen, which are Malaysia, Indonesia, Thailand, the Philippines and Singapore. Therefore, multiple linear regression has been used in this research. This study's dependent variable is financial performance, proxied by the return on equity (ROE). This study has four independent variables, which are environmental disclosure, corporate social responsibility disclosure, corporate governance disclosure, and ESG disclosure. Other than that, there are four control variables, which are the size of the firm, capitalization, liquidity, and leverage. The results show that company debt level proxy by leverage positively affects financial performance. In contrast, ESG disclosure, environmental disclosure, corporate social responsibility disclosure and corporate governance disclosure negatively affect financial performance.
format Thesis
author Idris, Miza Afiqah
author_facet Idris, Miza Afiqah
author_sort Idris, Miza Afiqah
title Enviromental, social and governance (ESG) reporting and financial performance: evidence from Southeast Asia / Miza Afiqah Idris
title_short Enviromental, social and governance (ESG) reporting and financial performance: evidence from Southeast Asia / Miza Afiqah Idris
title_full Enviromental, social and governance (ESG) reporting and financial performance: evidence from Southeast Asia / Miza Afiqah Idris
title_fullStr Enviromental, social and governance (ESG) reporting and financial performance: evidence from Southeast Asia / Miza Afiqah Idris
title_full_unstemmed Enviromental, social and governance (ESG) reporting and financial performance: evidence from Southeast Asia / Miza Afiqah Idris
title_sort enviromental, social and governance (esg) reporting and financial performance: evidence from southeast asia / miza afiqah idris
publishDate 2021
url https://ir.uitm.edu.my/id/eprint/105167/1/105167.pdf
https://ir.uitm.edu.my/id/eprint/105167/
_version_ 1817847098558644224
score 13.222552

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