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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Main Author: Kengkathran S.
Other Authors: 57211604257
Format: Article
Published: Blue Eyes Intelligence Engineering and Sciences Publication 2023
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spelling my.uniten.dspace-244122023-05-29T15:23:19Z Environmental, social and governance (ESG) disclosure and its impact on financial performance of top 100 companies in Malaysia and Australia Kengkathran S. 57211604257 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. Final 2023-05-29T07:23:19Z 2023-05-29T07:23:19Z 2019 Article 10.35940/ijeat.A2691.109119 2-s2.0-85074592832 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85074592832&doi=10.35940%2fijeat.A2691.109119&partnerID=40&md5=b3f39b083f8ab239fdad8cde2766dde0 https://irepository.uniten.edu.my/handle/123456789/24412 9 1 3579 3584 All Open Access, Bronze Blue Eyes Intelligence Engineering and Sciences Publication Scopus
institution Universiti Tenaga Nasional
building UNITEN Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Tenaga Nasional
content_source UNITEN Institutional Repository
url_provider http://dspace.uniten.edu.my/
description 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.
author2 57211604257
author_facet 57211604257
Kengkathran S.
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_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
publisher Blue Eyes Intelligence Engineering and Sciences Publication
publishDate 2023
_version_ 1806428434082037760
score 13.211869