Stakeholder engagement disclosure in sustainability reporting of FTSE4GOOD bursa Malaysia constituents: an evaluation

• Main Author: Ain Syafieqa, Bakhtiar
• Format: Thesis
• Language: English; English; English
• Published: 2018
• Subjects: HG Finance
• Online Access: https://etd.uum.edu.my/8808/1/S821814_01.pdf; https://etd.uum.edu.my/8808/2/S821814_02.pdf; https://etd.uum.edu.my/8808/3/S821814_reference.docx; https://etd.uum.edu.my/8808/

This qualitative study was carried out to explore and evaluate the extent of stakeholder engagement disclosure in sustainability reporting of FTSE4Good Bursa Malaysia constituents. This study aims to examine the content of sustainability reports of the constituents based on the outcome of stakeholder engagement process and alignment between the reporting disclosures with reporting guidelines developed by GRI G4. This study was conducted using content analysis by employing thematic analysis. The data was collected from the sustainability report of FTSE4Good Bursa Malaysia constituents' that are publicly available on their website. The evaluation of the disclosure was made against stakeholder theory, integrated stakeholder engagement index and stakeholder engagement model by AA1 000. The findings indicate that the constituents have identified their key stakeholders and used various methods in engaging with the stakeholders. However, the level of disclosure and reporting guidelines as for many of the constituents' engagement level is merely in consult and collaborate level of engagement. It shows the constituents may be merely reporting on the engagement with the stakeholders without substantively consider or take into account the stakeholders' views and opinions. It is recommended for future studies to employ other methods such as interview and observation for data gathering. Future studies are also suggested to explore and assess the extent of stakeholder engagement and its disclosure in other contexts including the non-profit organizations.