Sustainability Reporting Framework for the Public Sector in Malaysia
マレーシア公共部門のための持続可能性報告フレームワーク (AI 翻訳)
Hazeline Ayoup, Natrah Saad, Azharudin Ali, Wan Norhayati Wan Ahmad, Noor Azimah Md Noor
🤖 gxceed AI 要約
日本語
本論文はマレーシア公共部門向けの持続可能性報告フレームワークを提案する。定性研究を通じて、国際基準や政策文書、実務者へのインタビューを分析し、SDGsに対応した体系的トラッキングと報告の枠組みを開発した。地域特有の管理構造を考慮し、透明性と説明責任の向上を目指す。
English
This paper proposes a sustainability reporting framework tailored to the Malaysian public sector. Using qualitative methods including document analysis and interviews, it develops a systematic approach for tracking and reporting sustainability initiatives aligned with SDGs. The framework aims to enhance transparency and accountability in public institutions.
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
日本の公共部門でもSDGs報告が求められるが、本フレームワークはマレーシア特有の制度に基づくため直接適用は困難。しかし、公共セクターの報告フレームワーク開発の参考事例として有用。
In the global GX context
While most sustainability reporting research focuses on the corporate sector, this paper addresses the underexplored public sector context. The framework, though Malaysia-specific, offers insights for other developing countries seeking to standardize public sector sustainability reporting.
👥 読者別の含意
🔬研究者:Provides a framework for public sector sustainability reporting that can be adapted to other developing country contexts.
🏢実務担当者:Useful for Malaysian public institutions to implement systematic reporting of sustainability metrics aligned with SDGs.
🏛政策担当者:Can inform national policy on sustainability reporting standards for government agencies.
📄 Abstract（原文）
Purpose: The current study aims to develop a sustainability reporting framework, which is tailored to the public sector in Malaysia, to help address the current major constraint, namely, the absence of a standardised and appropriate framework of sustainability reporting in the local context. Design/ Methodology/ Approach: By employing a qualitative research design, relevant data were collected mainly through documents, including relevant international sustainability standards, policy papers, and institutional reports, supported by the results gathered from semi-structured interviews conducted with practitioners, with the data analysed via content and thematic analysis. Findings: A proposed framework, which enabled the processes of systematic tracking, management, and reporting of sustainability initiatives and related expenditures by public institutions, in line with the Sustainability Development Goals (SDGs) and associated indicators, was discussed. Originality/ Value: The proposed framework was developed and tailored to the Malaysian public sector, which was unique in terms of the core services and management structures, and it was anticipated to contribute to higher levels of transparency and accountability across ministries, while allowing existing policymakers and stakeholders to more effectively monitor and evaluate the contributions of the public sector to sustainable development, thereby fostering continuous institutional improvement Keywords: Sustainability reporting framework, public sector, Sustainable Development Goals, corporate social responsibility
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.58458/ipnj.v16.01.04.0126first seen 2026-07-18 06:12:19
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