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All Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Noruddin, Nur Adura Ahmad
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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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.
Co-Authors Besar, Mohd Hairul Azrin Hj Fahm, Fadzlina Mohd Razak, Ahmad Lutfi Abdul Zaini, Syeliya Md