Beyond reporting: how external stakeholders and strategic posture shape ESG disclosure in Malaysia

This study aimed to investigate the impact of a company’s strategic posture on the relationship between stakeholder power and ESG (Environmental, Social, and Governance) disclosure. By employing multivariate panel data regression techniques, this study analysed the direct and indirect effect of stra...

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Bibliographic Details

Main Authors:	Boon, Heng Teh, Wong, Wai-Khuen, Tan, Siow-Hooi
Format:	Article
Language:	en
Published:	Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2025
Subjects:	Corporate organization. Corporate governance Management information systems. Decision support systems. Enterprise resource planning
Online Access:	https://ir.uitm.edu.my/id/eprint/128379/1/128379.pdf https://ir.uitm.edu.my/id/eprint/128379/ https://mar.uitm.edu.my/
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