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The Level of SDGs Disclosure Practice by Government Link Companies in Malaysia: A Conceptual Exploration Zaini, Syeliya Md; Fahm, Fadzlina Mohd; Noruddin, Nur Adura Ahmad; Besar, Mohd Hairul Azrin Hj; Razak, Ahmad Lutfi Abdul
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2024): Special Issue
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1459

Abstract

This concept paper explores the level of Sustainability Development Goals (SDGs) Disclosure practices by Government Link Companies in Malaysia in the current business environment. This study is designed to examine the level of SDG disclosure practices in companies’ corporate reporting by examining the level of Malaysian Government Link Companies (GLCs) SDG disclosure practices with publicly listed companies based on their industry segments. Drawing from the stakeholder theory, this study highlights the influence of ownership structure and board diversity, which can play an essential role in shaping the companies’ practices for SDG disclosure. Through a comprehensive review of the existing literature, the paper unravels the distinctive SDG commitments due to internal and external drivers, particularly in the country with higher concentrated ownership structures. Using stakeholder theory, a set of hypothesised relationships between SDG disclosure practices and drivers for disclosure are developed. The study emphasised the importance of nuanced understanding to improve corporate sustainability practices, accountability, and value creation. The study aims to guide future research for robust Sustainable Development Goal disclosure practices measurements framework and identify the challenges of such practices in a given economic situation. This paper's conceptual framework and discussions are intended to contribute to a broader academic discourse on the rising concern of SDG practices for economic decision-making.
Entrepreneurial Competencies for Managing Business in Informal Economy: A Study of B40 Women Entrepreneurs in Malaysia Noor, Nurul Hidayana Mohd; Zaini, Syeliya Md; Omar, Noralina; Beta, Raja Mayang Delima Mohd; Wei, Chang Lee
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2024): Special Issue
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1460

Abstract

Globally, the lack of participation among women in entrepreneurship is credited to a series of factors, including a lack of education, inadequate competencies, gender stereotypes, and inadequate access to resources. This study aims to assess the current competencies level of women entrepreneurs in the informal economy in Malaysia. The informal economy—also referred to as the shadow economy- is far more significant than the formal economy and a way of livelihood for many people in most developing countries. Second, this study aims to discover the skills and knowledge required by women entrepreneurs. This study employed a qualitative research approach and purposive sampling technique where 20 women entrepreneurs were selected as key informants. This study only focuses on women entrepreneurs from B40 groups in Kuala Lumpur with more than one year of business experience and involved in informal businesses such as street vendors, hawkers, and home-based businesses. The interviews were analysed using thematic analysis. The study first found that most informants have limited business management competencies. The findings also have categorized the main competencies needed into seven main themes, namely, 1) communication, 2) strategic management, 3) financial management, 4) product innovation, 5) ICT skills, 6) time management, and 7) customer relationship management.