Developing and Validating ESG Disclosure Instruments: A Mixed-Methods Approach among Malaysian Public Listed Companies
ESG開示指標の開発と検証：マレーシア上場企業における混合手法アプローチ (AI 翻訳)
(著者不明)
🤖 gxceed AI 要約
日本語
本研究は、マレーシア上場企業を対象に、環境・社会・ガバナンス（ESG）開示を測定するための包括的な混合手法を用いた測定手法を開発・検証した。定量的なチェックリストと定性的なインタビューを組み合わせ、ESG報告の質とその背景にある動機を評価する方法論を提供する。この枠組みは新興市場における企業の透明性向上に貢献する。
English
This study develops and validates a comprehensive mixed-methods instrument for measuring ESG disclosure among Malaysian public listed companies. It combines a quantitative ESG checklist with qualitative interviews to assess disclosure quality and motivations. The framework offers a rigorous tool for enhancing corporate transparency in emerging markets.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本のGX文脈では、SSBJ基準に基づく開示の質を評価する際に、本稿の混合手法が応用可能。特に、定量的チェックリストと定性的インタビューの組み合わせは、日本の企業実務における開示の実態把握に役立つ。ただし、マレーシア特有の制度に基づくため、そのまま適用には調整が必要。
In the global GX context
Globally, this paper contributes to the growing demand for robust ESG disclosure measurement, especially in emerging markets. The mixed-methods approach provides a template for regulators and researchers to assess disclosure quality under frameworks like ISSB and GRI.
👥 読者別の含意
🔬研究者:Offers a validated mixed-methods methodology for measuring ESG disclosure quality that can be adapted to other contexts.
🏢実務担当者:Provides a practical ESG disclosure checklist and interview framework that corporate sustainability teams can use for internal benchmarking.
🏛政策担当者:Demonstrates how to design and validate disclosure measurement instruments, informing regulatory approaches in emerging economies.
📄 Abstract（原文）
This paper presents the development of a comprehensive mixed-method instrument designed to measure Environmental, Social, and Governance (ESG) disclosure among Malaysian Public Listed Companies (PLCs). Recognising the increasing regulatory emphasis on sustainability reporting under frameworks such as the Malaysian Code of Corporate Governance (MCCG) and the National Sustainability Reporting Framework (NSRF), the study adopts both quantitative and qualitative approaches to ensure methodological robustness and contextual relevance. The quantitative component employs a binary-scoring ESG disclosure checklist (1 = disclosed; 0 = not disclosed) to objectively assess the extent of ESG reporting across corporate annual and sustainability reports, supported by experts validation. Complementing this, the qualitative component utilises semi-structured interviews with key informants—such as regulatory officers, governance experts and internal auditors—selected through purposive sampling until data saturation (12–13 participants) to gain deeper insights into disclosure motivations, regulatory influence, and implementation challenges. Integrating both approaches allows for triangulation of findings, linking quantitative disclosure outcomes with qualitative interpretations of organisational behaviour. The methodological framework proposed in this study provides a rigorous, adaptable tool for assessing ESG disclosure quality in emerging markets, offering valuable implications for researchers, policymakers, and practitioners seeking to enhance corporate transparency and governance accountability in Malaysia.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.55057/ijaref.2026.8.1.11first seen 2026-05-05 23:14:25
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。