Is environmental, social and governance (ESG) disclosure value enhancing? Evidence from top 100 companies / Raja Adzrin Raja Ahmad … [et al.]

• Main Authors: Raja Ahmad, Raja Adzrin, Samsuddin, Mas Ervina, Azmi, Nurul Azlin, Abdullah, Norhidayah
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2023
• Subjects: Environmental policy and economic development. Sustainable development. Environmental management
• Online Access: https://ir.uitm.edu.my/id/eprint/83421/1/83421.pdf; https://ir.uitm.edu.my/id/eprint/83421/; https://apmaj.uitm.edu.my/

Embracing environmental, social, and governance (ESG) megatrend among Malaysian firms is becoming crucial as ESG compliance and disclosure are still in the infancy stage, especially after the coronavirus disease (COVID-19) outbreak. Aligned with the government’s initiatives, this study examined the...