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Environmental disclosure quality: Evaluating the effectiveness of the second edition of the sustainability reporting guide

In late 2018, Bursa Malaysia, a self-regulatory body that governs Malaysian public listed companies, issued the second edition of the Sustainability Reporting Guide (SRG-2) to improve the quality of sustainability disclosure. This study took the initiative and empirically evaluated the effectiveness...

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Main Author: Al-Rowaidi, Magdi Abdoh Sagheer
Format: Thesis
Language:English
English
Published: 2021
Subjects:
HM Sociology.
Online Access:https://etd.uum.edu.my/9615/1/824053_01.pdf
https://etd.uum.edu.my/9615/2/824053_02.pdf
https://etd.uum.edu.my/9615/
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spelling my.uum.etd.96152023-04-10T02:00:57Z https://etd.uum.edu.my/9615/ Environmental disclosure quality: Evaluating the effectiveness of the second edition of the sustainability reporting guide Al-Rowaidi, Magdi Abdoh Sagheer HM Sociology. In late 2018, Bursa Malaysia, a self-regulatory body that governs Malaysian public listed companies, issued the second edition of the Sustainability Reporting Guide (SRG-2) to improve the quality of sustainability disclosure. This study took the initiative and empirically evaluated the effectiveness of the SRG-2 to improve the environmental disclosure quality (EDQ). Therefore, this study compared the EDQ before and after the issuance of SRG-2 to determine the effectiveness of this new guide. Content analysis was utilized to extract the environmental data from 43 plantation companies. The EDQ was measured using an adopted disclosure index and a scoring system to transmit the environmental information to measurable data. For maintaining strong robustness, this study uses two methods of assessing the significance: parametric (paired sample t-test) and non-parametric (Wilcoxon-signed rank test). Overall, this study is in the same boat as prior studies when the findings revealed that the EDQ is still low compared to the overall potential score. However, the results indicated a statistically significant increase in EDQ in 2019 compared to its equivalent in 2017. Therefore, it can be confirmed that SRG-2 is effective and contributed to improving EDQ. Furthermore, the results provide some supports for both legitimacy and stakeholder theories. 2021 Thesis NonPeerReviewed text en https://etd.uum.edu.my/9615/1/824053_01.pdf text en https://etd.uum.edu.my/9615/2/824053_02.pdf Al-Rowaidi, Magdi Abdoh Sagheer (2021) Environmental disclosure quality: Evaluating the effectiveness of the second edition of the sustainability reporting guide. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HM Sociology.
spellingShingle HM Sociology.
Al-Rowaidi, Magdi Abdoh Sagheer
Environmental disclosure quality: Evaluating the effectiveness of the second edition of the sustainability reporting guide
description In late 2018, Bursa Malaysia, a self-regulatory body that governs Malaysian public listed companies, issued the second edition of the Sustainability Reporting Guide (SRG-2) to improve the quality of sustainability disclosure. This study took the initiative and empirically evaluated the effectiveness of the SRG-2 to improve the environmental disclosure quality (EDQ). Therefore, this study compared the EDQ before and after the issuance of SRG-2 to determine the effectiveness of this new guide. Content analysis was utilized to extract the environmental data from 43 plantation companies. The EDQ was measured using an adopted disclosure index and a scoring system to transmit the environmental information to measurable data. For maintaining strong robustness, this study uses two methods of assessing the significance: parametric (paired sample t-test) and non-parametric (Wilcoxon-signed rank test). Overall, this study is in the same boat as prior studies when the findings revealed that the EDQ is still low compared to the overall potential score. However, the results indicated a statistically significant increase in EDQ in 2019 compared to its equivalent in 2017. Therefore, it can be confirmed that SRG-2 is effective and contributed to improving EDQ. Furthermore, the results provide some supports for both legitimacy and stakeholder theories.
format Thesis
author Al-Rowaidi, Magdi Abdoh Sagheer
author_facet Al-Rowaidi, Magdi Abdoh Sagheer
author_sort Al-Rowaidi, Magdi Abdoh Sagheer
title Environmental disclosure quality: Evaluating the effectiveness of the second edition of the sustainability reporting guide
title_short Environmental disclosure quality: Evaluating the effectiveness of the second edition of the sustainability reporting guide
title_full Environmental disclosure quality: Evaluating the effectiveness of the second edition of the sustainability reporting guide
title_fullStr Environmental disclosure quality: Evaluating the effectiveness of the second edition of the sustainability reporting guide
title_full_unstemmed Environmental disclosure quality: Evaluating the effectiveness of the second edition of the sustainability reporting guide
title_sort environmental disclosure quality: evaluating the effectiveness of the second edition of the sustainability reporting guide
publishDate 2021
url https://etd.uum.edu.my/9615/1/824053_01.pdf
https://etd.uum.edu.my/9615/2/824053_02.pdf
https://etd.uum.edu.my/9615/
_version_ 1762840434574360576
score 13.211869

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