Purpose This study aims to investigate the performance of Sustainable Development Goals (SDGs) public listed companies (PLCs) in Malaysia through their SDGs disclosure. In addition, it examines impact integrated reporting (IR) quality on SDGs’ performance. Design/methodology/approach Data are collected from an initial sample Malaysia’s top 100 market-leading PLCs 2016 2020. Univariate and multivariate analyses were used test research hypotheses. Findings The results reveal increasing trend...

Green governance is an emerging concept that has received considerable attention from academics and industry over the last decade. Nevertheless, limited evidence available on how green can affect overall performance of firms. Accordingly, study develops a framework establishes its relationship with firm measured through shareholder value-added. While developing new framework, this integrated enterprise risk management, sustainability indicators, board committees to provide holistic view...

Purpose This study aims to propose a conceptual framework examine the impact of corporate social responsibility (CSR) and green organizational culture (GOC) on innovation with moderating role environmental, governance (ESG) disclosure in Malaysian manufacturing industry. Design/methodology/approach The is based primary data be collected from 204 enterprises consumers, products services sector through questionnaire that incorporates five-point Likert scale. exploratory factor analysis...

Since December 2019, the COVID-19 epidemic has been spreading all over world. This brought a risk of death in daily activity (physical and social) participation that influences travellers’ physical, social, mental health. To analyze impact COVID-19-induced activities on health parameters higher education institutes, 150 students Universiti Teknologi PETRONAS, Perak, Malaysia, were surveyed through an online web survey using random sampling techniques. The data analyzed RStudio SPSS...

The purpose of this study was to conceptualise a framework that reflects an intertwined relationship between the green board committee and firm performance. Agency stakeholder theories hold basic notion supporting moderating role intellectual capital (IC) introduced in committees performance based on resource-based view theory. This proposes new measurement index, namely, “green index”, measure practices organisations. index is comprised four dimensions: strategy policymaking, monitoring...

Abstract Integrated reporting (IR) is the most recent business paradigm that seeks to improve information quality and create sustainable value. This study investigates impact of Malaysian Code on Corporate Governance (MCCG) 2017 voluntary IR disclosure quality. Data collected from top 100 public listed companies 2016 2020. The used content analysis a developed index panel data fully adopt IR. results show ongoing growth in adoption among companies; them are aware its benefits. provides...

Purpose This study aims to propose a conceptual framework examine the impact of risk management implementation on green innovation in Malaysian solar photovoltaic (PV) manufacturing industry. Design/methodology/approach The is based primary data be collected from 30 PV companies through questionnaire that incorporates five-point Likert scale. exploratory factor analysis (EFA) proposed performed using SPSS 24.0 and confirmatory (CFA) suggested conducted AMOS.21 software explore factors...

Purpose The purpose of this study is to examine the influence green technology innovation on sustainability performance with moderating effect capabilities in Malaysian manufacturing listed companies. Design/methodology/approach This was a quantitative and carried out by applying research survey. questionnaire used collect data from 204 companies “consumer products services” sector at Bursa Malaysia, incorporating five-point Likert scale. All hypothesized relationships were tested using...

Purpose The global economy is plagued by an unprecedented shock that has devastated economic growth under the coronavirus pandemic. prolonged movement control orders, social distancing, and lockdowns have triggered downturn, disrupted demand supply chains, reduced pool of workforce, caused many jobs loss. This paper aims to analyze cost pandemic, its current future implications. Design/methodology/approach Based on contingency theory, this provides in-depth analysis situation COVID-19...

Purpose This paper explores the new normal activities and strategic responses of service industry towards challenges created by coronavirus disease 2019 (COVID-19) outbreak other constructs validates measurement scale for socio-economic technological following lockdown social distancing practices. Design/methodology/approach First, structured interviews with 28 participants helped us generate items develop survey instruments cross-sectional data collection in second phase. So, authors...

Recently, there have been many reports of catastrophic accidents in the oil and gas (O&G) industry which led to huge financial losses hazards humans environment. Apart from primary operational (technical) risks, exist numerous non-technical risk factors such as workforce protection, climate change, ecosystem, biodiversity, health safety, governing compliance, other environmental, social issues. These risks if left without intervention could affect green growth eco-friendly resilience...

Purpose The purpose of this study is to examine the influence ESG practices on green innovation with moderating effect orientation in Malaysian manufacturing listed companies. Design/methodology/approach This employed a quantitative research approach by using well-structured questionnaire for data collection. was distributed 204 companies consumer products and services sector. Finally, partial least square-structural equation modeling (PLS-SEM) utilized relationship between constructs....

Purpose Sustainability is essential to the ongoing operations of banks, though it much less clear how Islamic corporate governance (ICG) promotes economic sustainability (ES) and thereby prevents bankruptcy. To explore unexplored, this study aims examine efficacy ICG in preventing bankruptcy enhancing ES banks operating Pakistan. Design/methodology/approach The current measures through Altman's Z-score analyze level industry's stability consequently examines effect on Pakistan for...

Purpose Intellectual capital (IC) is a paramount resource for competitiveness in the knowledge-based financial sectors of economy. As technology advances, specifically banking industry, it vital to understand effect IC on performance. This study aims investigate return equity (ROE), with unique emphasis moderating role board attributes. Previous studies have overlooked this role. Design/methodology/approach The sample consists 17 banks and panel data set spanning 2016–2021, extracted from...

Purpose Despite the growing emphasis on sustainability and need to manage environmental, social, governance (ESG) risks, direct relationship between enterprise risk management (ERM) green growth (GG) has not been investigated. This study seeks fill this gap by examining effect of ERM GG oil gas (O&G) companies in Malaysia. Design/methodology/approach The used panel data regression models analyze from 2012 2021. For computing GG, we adapted Organization for Economic Cooperation...

Abstract Limited research explores the private sector's role in achieving Sustainable Development Goals (SDGs), particularly regarding factors influencing disclosure practices emerging economies. This study addresses this gap by investigating voluntary of SDGs and impact sustainability committee (SC) on such Malaysia. Panel data from large publicly listed Malaysian companies spanning 2016 to 2020 is employed. Manual content analysis extracts SDGs‐related information annual reports. Data were...

This paper intends to vindicate the influence of Enterprise Risk Management (ERM) implementation on firm performance. A sample 11 oil and gas Public Listed Companies (PLC’s) were selected in this study. Data collected using content analysis with regard companies’ ERM practices their financial performances. was measured COSO’s integrated framework while performance assessed through return assets (ROA) measurement. Multiple regression performed test eight...

Information and communication technologies (ICTs) are the cornerstone for sustainable development, but if they not appropriately managed, will impede progress towards United Nations Global Sustainable Development Goals. Among undesirable impacts, emphasis must be put on risk of information security (ISec) breaches, as pose a potential threat to businesses there. Especially publicly traded firms, could create long-lasting influence their financial performance and, thus, stock investors’...