While the Sustainable Development Goals (SDGs) agenda is applicable to the member states of the U... more While the Sustainable Development Goals (SDGs) agenda is applicable to the member states of the UN, many other players are also involved, such as corporations. The primary and economic value chain activities and aims of major companies mean they will ultimately have a crucial and explicit role to play in enabling the SDGs to be attained. In Malaysia, there have been few studies on firms' engagement in reaching the SDGs. Therefore, the current study aimed to examine the roles played by corporations in enabling SDGs to be attained. A specific analysis was conducted to determine if a company’s participation in the SDGs can be influenced by first-rate corporate governance. The data was collected using content analysis of 87 corporate annual reports of public listed companies from Malaysia. The boards’ independence, size, meeting frequency, and gender diversity were the corporate governance practices examined. An annual report may include details of the company’s role in the SDGs as ...
This study aims to explore managers’ perceptions of stakeholders’ attributes in ESG reporting of ... more This study aims to explore managers’ perceptions of stakeholders’ attributes in ESG reporting of Malaysian Companies. Six main stakeholder groups are included: shareholders, employees, customers, government, local community, and media. The data is obtained from a questionnaire survey distributed to top managers of Public Listed Companies in Malaysia. Managers are considered the companies’ representatives as they are involved in decision-making and corporate reporting processes. The results reveal that managers perceive stakeholders’ power, legitimacy, urgency, and salience differently for each of the six stakeholder groups. The application of stakeholder identification and salience theory developed by Mitchell et al. (1997) can provide managers a useful tool to better identify and understand stakeholders’ attributes in relation to ESG reporting. This study offers new insights to policymakers on the most influential stakeholder groups and the variation of influential levels across di...
This study aims to support students and educators in developing a good learning strategy as it is... more This study aims to support students and educators in developing a good learning strategy as it is perceived as one of the elements that influence one’s academic success. It was conducted to identify the differences in self-regulated learning strategy between accounting and business students. In particular, the research examines the effects of demographic factors on learning strategy for both groups . There are four selected strategies in self-regulated learning strategy namely, rehearsal, organisational, time and study environment management and peer learning. The data is obtained using questionnaire survey that is based on the Motivated Strategies for Learning Questionnaire (MSLQ). The samples consist of 196 accounting and business students in Universiti Tenaga Nasional (UNITEN). The findings revealed that there is a significant difference in time management, organisational and peer learning between accounting and business students. Furthermore, a significant difference was found i...
Environmental problems have become major headlines due to the negative effects they bring to the ... more Environmental problems have become major headlines due to the negative effects they bring to the stability of the ecosystem. Thus, the increased awareness of social responsibility or, specifically, environmental concern is now a challenge facing the corporate world. This study tests whether the independence of Boards of Directors, CEO duality, management ownership and board size have any association with the companies’ decision to disclose environmental information in annual reports. The data is based on a content analysis of the annual reports of 243 companies listed on the Main Board of Bursa Malaysia for the year 2005. The findings reveal that only board size has a significant relationship with environmental reporting.
The motivation of this study stems from the importance of protecting the environment, addressing ... more The motivation of this study stems from the importance of protecting the environment, addressing the social issues related to internal and external stakeholders of companies and also the importance of adhering to good corporate governance.This study attempts to explore an integrative perspective for reporting environmental, social and governance (ESG) factors. The issue of ESG reporting has recently been thrust into the limelight due to increased public concern for good governance, accountability and transparency.In response, companies have to attempt to provide more disclosures encompassing environmental, social and governance factors. Integrative perspective refers to a balanced, equitable and simultaneous consideration for each ESG factor to be practiced.Hence, integrative ESG reporting would provide a means of engagement and communication between companies and multiple stakeholders with various information needs.This article allows for future research with empirical research int...
CSR-Based Corporate Governance examines ways in which the concept of corporate governance has wid... more CSR-Based Corporate Governance examines ways in which the concept of corporate governance has widened to incorporate stakeholder concerns as well as shareholder accountability. This study examines the association between environmental reporting practice and board size, board independence, institutional ownership and foreign ownership. Data is obtained using content analysis on the annual report of the Top 100 public listed companies in Malaysia Corporate Governance Index (MCGI) 2009. The environmental reporting is based on environmental information disclose in separate environmental section. Overall finding shows that 21 companies reported some form of environmental information in separate environmental section in annual report. Furthermore, it is revealed that there is a significant relationship between the foreign ownership and the environmental reporting practice. This to a certain extent supports the contention of agency theory.
Demonstrating good corporate governance and maintaining sound environmental performance are among... more Demonstrating good corporate governance and maintaining sound environmental performance are among the key challenges facing the organisation to ensure its sustainability. In an attempt to investigate the linkage between these two essential aspects, this study scrutinises the annual reports of 243 companies listed on the Main Board of Bursa Malaysia. There are six selected corporate governance attributes namely, board independence, CEO duality, management ownership, board size, financial expert and meeting frequency. Overall, it was found that the existence of environmental reporting is low. Only 28% of the companies disclosed environmental information. Furthermore, on average, each company reported 4.7 sentences, while the quality, as measured by the disclosure index shows an average of 3.24. The most significant corporate governance attributes in influencing the extent of environmental reporting are board size and management ownership. The finding provide limited evidence to suppor...
Demonstrating good corporate governance and maintaining sound environmental performance are among... more Demonstrating good corporate governance and maintaining sound environmental performance are among the key challenges facing the organisation to ensure its sustainability. In an attempt to investigate the linkage between these two essential aspects, this study scrutinises the annual reports of 243 companies listed on the Main Board of Bursa Malaysia. There are six selected corporate governance attributes namely, board independence, CEO duality, management ownership, board size, financial expert and meeting frequency. Overall, it was found that the existence of environmental reporting is low. Only 28% of the companies disclosed environmental information. Furthermore, on average, each company reported 4.7 sentences, while the quality, as measured by the disclosure index shows an average of 3.24. The most significant corporate governance attributes in influencing the extent of environmental reporting are board size and management ownership. The finding provide limited evidence to suppor...
Self-regulated learning and motivation is important aspects of students’ learning and academic pe... more Self-regulated learning and motivation is important aspects of students’ learning and academic performance in a classroom context. This study aims at investigating the differences in self-regulated learning and motivation between the Islamic and non-Islamic stream students; and examining relationships between self-regulated learning, motivation and academic performance. Eight hundred and twenty five universities students were involved in this study. A self-report measure of students metacognitive self-regulation, help seeking, organization, effort regulation, self-efficacy, intrinsic and extrinsic goal orientation, task value and test anxiety was administered, and academic performance data were obtained from students’ cumulative grade point average (CGPA). The study uses a questionnaire as the information-gathering instrument. The questionnaire was based on the Motivated Strategies for Learning Questionnaire (MSLQ). T-test results indicated that students from Islamic studies backgro...
Green government procurement (GGP) is a method for purchasing decision with a consideration on en... more Green government procurement (GGP) is a method for purchasing decision with a consideration on environmental and social issues. The effective application of GGP is urgently needed especially in developing countries due to increase in environmental and social issues. The Malaysian Government has accredited the importance of GGP and initial steps have already been taken towards its implementation in Malaysia. This study aims to investigate the determinants of GGP implementation in Malaysian public enterprises. The sample of the study consists of 129 statutory bodies and 17 non-statutory bodies or government link companies (GLCs). The data is obtained using questionnaire survey distributed directly to procurement officers in the respective organisations. The findings revealed that perceived cost efficiencies, organisational initiatives, supplier availability and perceived benefits are the determinants of the GGP implementation in Malaysian public enterprises.
While the Sustainable Development Goals (SDGs) agenda is applicable to the member states of the U... more While the Sustainable Development Goals (SDGs) agenda is applicable to the member states of the UN, many other players are also involved, such as corporations. The primary and economic value chain activities and aims of major companies mean they will ultimately have a crucial and explicit role to play in enabling the SDGs to be attained. In Malaysia, there have been few studies on firms' engagement in reaching the SDGs. Therefore, the current study aimed to examine the roles played by corporations in enabling SDGs to be attained. A specific analysis was conducted to determine if a company’s participation in the SDGs can be influenced by first-rate corporate governance. The data was collected using content analysis of 87 corporate annual reports of public listed companies from Malaysia. The boards’ independence, size, meeting frequency, and gender diversity were the corporate governance practices examined. An annual report may include details of the company’s role in the SDGs as ...
This study aims to explore managers’ perceptions of stakeholders’ attributes in ESG reporting of ... more This study aims to explore managers’ perceptions of stakeholders’ attributes in ESG reporting of Malaysian Companies. Six main stakeholder groups are included: shareholders, employees, customers, government, local community, and media. The data is obtained from a questionnaire survey distributed to top managers of Public Listed Companies in Malaysia. Managers are considered the companies’ representatives as they are involved in decision-making and corporate reporting processes. The results reveal that managers perceive stakeholders’ power, legitimacy, urgency, and salience differently for each of the six stakeholder groups. The application of stakeholder identification and salience theory developed by Mitchell et al. (1997) can provide managers a useful tool to better identify and understand stakeholders’ attributes in relation to ESG reporting. This study offers new insights to policymakers on the most influential stakeholder groups and the variation of influential levels across di...
This study aims to support students and educators in developing a good learning strategy as it is... more This study aims to support students and educators in developing a good learning strategy as it is perceived as one of the elements that influence one’s academic success. It was conducted to identify the differences in self-regulated learning strategy between accounting and business students. In particular, the research examines the effects of demographic factors on learning strategy for both groups . There are four selected strategies in self-regulated learning strategy namely, rehearsal, organisational, time and study environment management and peer learning. The data is obtained using questionnaire survey that is based on the Motivated Strategies for Learning Questionnaire (MSLQ). The samples consist of 196 accounting and business students in Universiti Tenaga Nasional (UNITEN). The findings revealed that there is a significant difference in time management, organisational and peer learning between accounting and business students. Furthermore, a significant difference was found i...
Environmental problems have become major headlines due to the negative effects they bring to the ... more Environmental problems have become major headlines due to the negative effects they bring to the stability of the ecosystem. Thus, the increased awareness of social responsibility or, specifically, environmental concern is now a challenge facing the corporate world. This study tests whether the independence of Boards of Directors, CEO duality, management ownership and board size have any association with the companies’ decision to disclose environmental information in annual reports. The data is based on a content analysis of the annual reports of 243 companies listed on the Main Board of Bursa Malaysia for the year 2005. The findings reveal that only board size has a significant relationship with environmental reporting.
The motivation of this study stems from the importance of protecting the environment, addressing ... more The motivation of this study stems from the importance of protecting the environment, addressing the social issues related to internal and external stakeholders of companies and also the importance of adhering to good corporate governance.This study attempts to explore an integrative perspective for reporting environmental, social and governance (ESG) factors. The issue of ESG reporting has recently been thrust into the limelight due to increased public concern for good governance, accountability and transparency.In response, companies have to attempt to provide more disclosures encompassing environmental, social and governance factors. Integrative perspective refers to a balanced, equitable and simultaneous consideration for each ESG factor to be practiced.Hence, integrative ESG reporting would provide a means of engagement and communication between companies and multiple stakeholders with various information needs.This article allows for future research with empirical research int...
CSR-Based Corporate Governance examines ways in which the concept of corporate governance has wid... more CSR-Based Corporate Governance examines ways in which the concept of corporate governance has widened to incorporate stakeholder concerns as well as shareholder accountability. This study examines the association between environmental reporting practice and board size, board independence, institutional ownership and foreign ownership. Data is obtained using content analysis on the annual report of the Top 100 public listed companies in Malaysia Corporate Governance Index (MCGI) 2009. The environmental reporting is based on environmental information disclose in separate environmental section. Overall finding shows that 21 companies reported some form of environmental information in separate environmental section in annual report. Furthermore, it is revealed that there is a significant relationship between the foreign ownership and the environmental reporting practice. This to a certain extent supports the contention of agency theory.
Demonstrating good corporate governance and maintaining sound environmental performance are among... more Demonstrating good corporate governance and maintaining sound environmental performance are among the key challenges facing the organisation to ensure its sustainability. In an attempt to investigate the linkage between these two essential aspects, this study scrutinises the annual reports of 243 companies listed on the Main Board of Bursa Malaysia. There are six selected corporate governance attributes namely, board independence, CEO duality, management ownership, board size, financial expert and meeting frequency. Overall, it was found that the existence of environmental reporting is low. Only 28% of the companies disclosed environmental information. Furthermore, on average, each company reported 4.7 sentences, while the quality, as measured by the disclosure index shows an average of 3.24. The most significant corporate governance attributes in influencing the extent of environmental reporting are board size and management ownership. The finding provide limited evidence to suppor...
Demonstrating good corporate governance and maintaining sound environmental performance are among... more Demonstrating good corporate governance and maintaining sound environmental performance are among the key challenges facing the organisation to ensure its sustainability. In an attempt to investigate the linkage between these two essential aspects, this study scrutinises the annual reports of 243 companies listed on the Main Board of Bursa Malaysia. There are six selected corporate governance attributes namely, board independence, CEO duality, management ownership, board size, financial expert and meeting frequency. Overall, it was found that the existence of environmental reporting is low. Only 28% of the companies disclosed environmental information. Furthermore, on average, each company reported 4.7 sentences, while the quality, as measured by the disclosure index shows an average of 3.24. The most significant corporate governance attributes in influencing the extent of environmental reporting are board size and management ownership. The finding provide limited evidence to suppor...
Self-regulated learning and motivation is important aspects of students’ learning and academic pe... more Self-regulated learning and motivation is important aspects of students’ learning and academic performance in a classroom context. This study aims at investigating the differences in self-regulated learning and motivation between the Islamic and non-Islamic stream students; and examining relationships between self-regulated learning, motivation and academic performance. Eight hundred and twenty five universities students were involved in this study. A self-report measure of students metacognitive self-regulation, help seeking, organization, effort regulation, self-efficacy, intrinsic and extrinsic goal orientation, task value and test anxiety was administered, and academic performance data were obtained from students’ cumulative grade point average (CGPA). The study uses a questionnaire as the information-gathering instrument. The questionnaire was based on the Motivated Strategies for Learning Questionnaire (MSLQ). T-test results indicated that students from Islamic studies backgro...
Green government procurement (GGP) is a method for purchasing decision with a consideration on en... more Green government procurement (GGP) is a method for purchasing decision with a consideration on environmental and social issues. The effective application of GGP is urgently needed especially in developing countries due to increase in environmental and social issues. The Malaysian Government has accredited the importance of GGP and initial steps have already been taken towards its implementation in Malaysia. This study aims to investigate the determinants of GGP implementation in Malaysian public enterprises. The sample of the study consists of 129 statutory bodies and 17 non-statutory bodies or government link companies (GLCs). The data is obtained using questionnaire survey distributed directly to procurement officers in the respective organisations. The findings revealed that perceived cost efficiencies, organisational initiatives, supplier availability and perceived benefits are the determinants of the GGP implementation in Malaysian public enterprises.
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