ESG disclosure and corporate charateristic: evidence from Malaysia-listed companies / Amalia Zahirah Azizuddin

• Main Author: Azizuddin, Amalia Zahirah
• Format: Thesis
• Language: English
• Published: 2022
• Online Access: https://ir.uitm.edu.my/id/eprint/98620/1/98620.pdf; https://ir.uitm.edu.my/id/eprint/98620/

This research aims to analyse the level of sustainability disclosure of Malaysian public listed ("PLCs") companies. Currently, the demand for ESG data and information has increased as ESG consideration has become mainstream and part of the central issue of investment decisions. Financial institutions in every country globally have started to pivot away from the general strategy towards more sustainable approach. In achieving sustainable practices, the company must disclose related information by reporting it. Thus, it will be beneficial for the investor or stakeholders to understand their ESG commitment better. Precisely, this research examines the relationships between the degree of ESG disclosure and corporate characteristics. Earnings per shares ("EPS"), return on equity ("ROE"), market capitalization ("MKTCAP"), size of the company ("CSZ"), and market price per share C'MKTPS") are used as the proxies tor corporate characteristics and ESG Combined Score ("CSESG") as the proxy for the level of sustainability disclosure measure. The secondary data collected for this research were from Refinitiv DataStream, The Department of Statistic Malaysia, and PLCs sustainability report between the year 2016 to 2020. The purpose of running this research is to focus on descriptive analysis, correlation, regression, and test assumptions.