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Advancing Sustainability via the Development of the Modified Environmental, Social and Governance Disclosure Index (MESGi) for Malaysian Public Listed Companies Monie Ramba; Corina Joseph; Roshima Said
International Journal of Supply Chain Management Vol 7, No 6 (2018): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The paper aims to explain the development of the modified environmental, social governance disclosure index (MESGi) for the Malaysian public listed companies. MESGi consists of 130 items will serve as a holistic and comprehensive checklist to evaluate the extent of environmental, social and governance information disclosure on companies annual and sustainability reports. It is hoped that the MESGi would enhance the level of disclosure by companies as the checklist includes both local and international items that have been developed in a detailed process. As well, it is hoped that the MESGi would assist more Malaysian companies to be listed in the FTSE4Good Index. This would in turn assist in advancing the sustainability agenda in the Malaysian business environment.
Development of Supply Chain Management Sustainability Index (SCMsi) Roshima Said; Corina Joseph; Mariam Rahmat; Wan Nailah Abdullah; Leily Adja Radjeman; Chattrarat Hotrawaisaya; Chanicha Moryadee
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The reason for the Sustainable Development Goals (SDG) is to sustain the preservation of planet and prosperity of society. Thus, it is necessary for corporations to have a reliable, relevant and standardized sustainability supply chain management (SSCM) reporting practice. Companies’ proper disclosure of its supply chain management information will enable stakeholders to evaluate the firm’s supply chain management performance efficiently. Using content analysis, this study proposes a development of a comprehensive SSCM disclosure checklist i.e., Supply Chain Management Sustainability Index (SCMsi). SSCM is an all-inclusive view of supply chain processes, logistics and technologies that considers the environmental, social, economic and legal aspects of a supply chain's components. It will become a benchmark in the reporting of SSCM indicators, besides acting as monitoring mechanism to measure listed companies in advancing sustainable development agenda. This paper will be useful for organization in identifying ideal criteria of SCMsi that will contribute towards the best practices of supply chain management.
Reducing Return Volatility: The Role of Earnings Quality and Corporate Reputation Sabila, Isnayni; Rahmawati; Dwi Amperawati, Endang; Corina Joseph
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.4653

Abstract

This research aims to explore the influence of earnings quality and company reputation on stock return volatility in non-cyclical consumer companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period using quantitative methods. The research sample was 175 non-cyclical consumer sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period and using PLS-SEM. The results of this research found that earnings quality has a negative effect on stock return volatility and company reputation has a negative effect on stock return volatility. Results of this research are expected to be useful for investors when investing in the stock market. Apart from that, it is also hoped that it can also be useful for companies so that they can be more careful in carrying out company operational activities so that they can improve their company's reputation in terms of quality, performance, responsibility and attractiveness which can reduce return volatility. This research is limited to consumer non-cyclicals sector in Indonesia and within just 5 years observation and contributes to existing knowledge by empirically testing the relationship between earnings quality and company reputation on stock return volatility. There has been no research in Indonesia that discusses the influence of company reputation on stock return volatility.