Environmental, social and governance (ESG) disclosure and its impact on financial performance of top 100 companies in Malaysia and Australia
The definition of Environmental, Social and Governance (ESG) is not obscure. ESG involvement is the proceeding dedication by commerce to act ethically and contribute to economic growth while improving the standard of life of the employees and their families as well as the people around them. In the...
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my.uniten.dspace-128162020-07-07T07:29:02Z Environmental, social and governance (ESG) disclosure and its impact on financial performance of top 100 companies in Malaysia and Australia Kengkathran, S. The definition of Environmental, Social and Governance (ESG) is not obscure. ESG involvement is the proceeding dedication by commerce to act ethically and contribute to economic growth while improving the standard of life of the employees and their families as well as the people around them. In the attempt to investigate the impact of ESG disclosure on financial performance of top 100 companies in Malaysia and Australia, this research scrutinises the annual reports of top 100 companies in Malaysia and Australia based on market capitalisation in 2017. This research has considered a comparison between Malaysia, a developing country and Australia, a developed country due to the purpose of evaluating the levels of disclosure based on different regulatory requirements on ESG while assessing the impact of ESG disclosure on Company Financial Performance (CFP). The reason being Australia is chosen as a benchmark for Malaysia to enhance their regulatory requirement for level of ESG disclosure. Overall, it is found that there is a positive impact of ESG disclosure on CFP. © BEIESP. 2020-02-03T03:27:02Z 2020-02-03T03:27:02Z 2019 Article 10.35940/ijeat.A2691.109119 en |
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The definition of Environmental, Social and Governance (ESG) is not obscure. ESG involvement is the proceeding dedication by commerce to act ethically and contribute to economic growth while improving the standard of life of the employees and their families as well as the people around them. In the attempt to investigate the impact of ESG disclosure on financial performance of top 100 companies in Malaysia and Australia, this research scrutinises the annual reports of top 100 companies in Malaysia and Australia based on market capitalisation in 2017. This research has considered a comparison between Malaysia, a developing country and Australia, a developed country due to the purpose of evaluating the levels of disclosure based on different regulatory requirements on ESG while assessing the impact of ESG disclosure on Company Financial Performance (CFP). The reason being Australia is chosen as a benchmark for Malaysia to enhance their regulatory requirement for level of ESG disclosure. Overall, it is found that there is a positive impact of ESG disclosure on CFP. © BEIESP. |
| format |
Article |
| author |
Kengkathran, S. |
| spellingShingle |
Kengkathran, S. Environmental, social and governance (ESG) disclosure and its impact on financial performance of top 100 companies in Malaysia and Australia |
| author_facet |
Kengkathran, S. |
| author_sort |
Kengkathran, S. |
| title |
Environmental, social and governance (ESG) disclosure and its impact on financial performance of top 100 companies in Malaysia and Australia |
| title_short |
Environmental, social and governance (ESG) disclosure and its impact on financial performance of top 100 companies in Malaysia and Australia |
| title_full |
Environmental, social and governance (ESG) disclosure and its impact on financial performance of top 100 companies in Malaysia and Australia |
| title_fullStr |
Environmental, social and governance (ESG) disclosure and its impact on financial performance of top 100 companies in Malaysia and Australia |
| title_full_unstemmed |
Environmental, social and governance (ESG) disclosure and its impact on financial performance of top 100 companies in Malaysia and Australia |
| title_sort |
environmental, social and governance (esg) disclosure and its impact on financial performance of top 100 companies in malaysia and australia |
| publishDate |
2020 |
| _version_ |
1672614179355230208 |
| score |
13.211869 |