Sustainability auditing and reporting in Malaysia: Strengthening transparency, accountability, and corporate responsibility
マレーシアにおけるサステナビリティ監査と報告：透明性、説明責任、企業責任の強化 (AI 翻訳)
Heba Mousa Mousa Hikal, Ayman Abdalla Mohammed Abubakr, Asaad Mubarak Hussien Musa, Abubkr Ahmed Elhadi ABDELRAHEEM, Mukhtar Idris Abu Baker Adam
🤖 gxceed AI 要約
日本語
本研究はマレーシアの組織におけるサステナビリティ監査機能が透明性と企業説明責任を向上させる役割を検討。独立した監査と優れたESG開示に正の相関があることをPLS分析で確認。監査頻度の増加が環境持続可能性と組織の透明性を高め、大企業ほど監査を実施。AIやブロックチェーン活用による監査効率化とコスト削減を提案。
English
This study examines how sustainability audit functions improve transparency and accountability in Malaysian organizations. Using PLS analysis on data from 200 governmental entities, it finds positive correlations between independent audits and superior ESG disclosure. Frequent audits enhance environmental sustainability and institutional transparency. The paper suggests mandatory audits for large firms, financial incentives, and adoption of AI and blockchain to optimize audit procedures.
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
マレーシアの事例だが、サステナビリティ監査の制度化やAI・ブロックチェーン活用は日本のGX実務にも示唆を与える可能性がある。
In the global GX context
This paper provides empirical evidence on sustainability auditing in an emerging market, offering insights into the role of independent audits in enhancing ESG disclosure quality and reducing greenwashing, relevant for global disclosure frameworks.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the effectiveness of sustainability audits in an emerging market context, contributing to the literature on ESG disclosure and greenwashing.
🏢実務担当者:Highlights the importance of independent sustainability audits and suggests using AI and blockchain to improve audit efficiency and reduce costs.
🏛政策担当者:Suggests mandating sustainability audits for large firms and providing financial incentives, as well as leveraging technology for audit optimization.
📄 Abstract（原文）
This study examines how sustainability audit functions improve transparency and corporate accountability in Malaysian organizations, fight greenwashing, and build investor trust while meeting global regulatory ESG reporting requirements. Many studies have explored sustainability reporting in Malaysia, but few have critically examined the role and effectiveness of sustainability audits in maintaining report credibility. Decision-makers and environmental auditors from 200 regional and national governmental entities participated in the study. Positive correlations were found between organizations with independent sustainability and superior ESG disclosure using statistical methods (PLS). Additionally, sustainability audit frequency enhances environmental sustainability and institutional transparency. Larger companies conduct more sustainability audits. This study contributed to standardizing sustainability certification frameworks, which will create uniformity and comparable measures across industries. The paper suggests that large firms should conduct sustainability audits by legislation, financially reward institutions, and use AI and blockchain technology to optimize audit procedures and reduce costs. The research promotes Malaysian emerging market sustainability, regulatory, and financial transparency knowledge. Additionally, the findings shed light on how frequent sustainability audits in Malaysian public institutions improve environmental sustainability and institutional openness.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.53894/ijirss.v8i4.7993first seen 2026-05-05 19:08:27
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