DETERMINANTS OF ENVIRONMENT, SOCIAL AND GOVERNANCE (ESG) DISCLOSURE AMONG PUBLICLY LISTED COMPANIES IN MALAYSIA: A CONCEPTUAL REVIEW
マレーシア上場企業におけるESG開示の決定要因：概念的レビュー (AI 翻訳)
Siti Nor Adawiah Hussin, Nik Zam Nik Wan, Azilawati Abdullah Abd Aziz, Ros Amalina Zakaria, Nor Asmawani Che Hassan
🤖 gxceed AI 要約
日本語
本概念論文は、マレーシア上場企業におけるESG開示の主要な決定要因を分析する。ステークホルダー理論、正当性理論、制度理論を用いて、企業レベルの要因、取締役会特性、内部統制、データガバナンスが開示レベルに影響を与えることを示す。今後の実証研究の必要性を強調。
English
This conceptual paper analyzes key determinants of ESG disclosure by Malaysian listed companies. Using stakeholder, legitimacy, and institutional theories, it identifies firm-level factors, board characteristics, internal governance, and data governance as significant influences. It calls for future empirical research to validate findings and explore digitalization and regulatory impacts.
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
マレーシアのESG開示要因を整理した概念研究。日本企業のESG開示向上にも示唆があるが、直接的な政策連動は限定的。
In the global GX context
Provides a structured review of ESG disclosure determinants in an emerging market context. Useful for understanding barriers to disclosure in developing economies, complementing global frameworks like ISSB.
👥 読者別の含意
🔬研究者:Offers a theoretical framework for studying ESG disclosure determinants in emerging markets.
🏢実務担当者:Highlights internal factors (governance, data) that firms can improve to enhance ESG disclosure.
🏛政策担当者:Suggests regulatory and institutional factors that can be addressed to boost ESG reporting.
📄 Abstract（原文）
This conceptual paper analyzes the key determinants of Environmental, Social, and Governance (ESG) disclosure by Malaysian publicly listed companies (PLCs). As ESG practices continue to gain global prominence, Malaysian regulators have raised the stakes to drive sustainability reporting through guidelines aligned with global standards. Despite these efforts, levels of ESG disclosure remain low and inconsistent in Malaysia. The objective of the study is to identify and synthesize internal and external factors influencing ESG disclosure using stakeholder theory, legitimacy theory, and institutional theory. The methodology involves an extensive review of prior academic literature and regulatory documents. The findings reveal that firm level factors, board characteristic, internal governance and data governancesignificantly influence ESG disclosure levels in Malaysia. This study provides valuable insights for regulators, corporate leaders, and researchers seeking to enhance ESG disclosure. Future empirical research is recommended to validate the conceptual findings and explore the impact of emerging factors such as digitalization and evolving regulations.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.35631/aijbes.724009first seen 2026-05-05 19:08:09
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