Incorporating drivers, strategies and measurement in existing corporate sustainability framework

• 主要な著者: Mohamed, Rapiah, Muhammad Jamil, Che Zuriana, Jamaluddin, Noor Asma
• フォーマット: Monograph
• 言語: English
• 出版事項: Universiti Utara Malaysia 2015
• 主題: HF5601 Accounting
• オンライン･アクセス: http://repo.uum.edu.my/24797/1/12861.pdf; http://repo.uum.edu.my/24797/

Corporate sustainability related research in Malaysia has become one of the areas of interest and covers variety of issues. One of the issues that has been highlighted is in relation to the motivation for reporting, in which a number of corporate governance characteristics have been identified as factors which lead to sustainability reporting.This study aimed to examine sustainability drivers, strategy and priority among Malaysian Listed Companies.This study used a mailed survey to collect the data.The respondents for this study are top management leaders of listed companies, i.e. Chief Executive Officer, Chief Finance Officer and Senior Manager.The mailing of the 261 questionnaires has resulted in the return of 31 usable questionnaires, yielded a response rate of 11.9%.The results showed that compliance with legal and regulatory requirements appeared as the main driver for sustainability practices among Malaysian Listed Companies. Competitive factors such as achieving competitive advantage, brand reputation and cost savings also ranked as important drivers.The findings also indicated that the majority of companies had a formal sustainability strategy that's been incorporated into the company’s vision and mission, decision making, performance measurement and human resource policy. Finally, the study also found that companies place a high priority on sustainability activities.