ESG Practices and CO₂ Emissions Intensity in Malaysia’s Listed Energy Firms: Evidence from Firm-Level Panel Data
マレーシア上場エネルギー企業におけるESG実践とCO₂排出原単位：企業レベルパネルデータによる実証 (AI 翻訳)
Rozilah Shabor Rameli, Ahmad Shahrul Nizam Isha, Paras Behrani
🤖 gxceed AI 要約
日本語
本研究は、マレーシアのエネルギーセクター上場企業を対象に、ESGパフォーマンスとCO₂排出原単位の関連を調査した。2018〜2024年のパネルデータを用いた回帰分析の結果、ESGスコアと排出原単位に負の相関が確認され、特に環境（E）の要素が最も強い関連を示した。これは、ESG統合による脱炭素化の実践的示唆を提供する。
English
This study examines the relationship between ESG practices and CO₂ emissions intensity in Malaysia's listed energy firms using panel data from 2018-2024. Pooled OLS regressions reveal a negative association, with the environmental pillar most consistently linked to lower emissions. The findings provide industry-specific evidence for decarbonization through ESG integration.
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
本論文はマレーシアのエネルギーセクターを対象としているが、日本でもESGと排出削減の関連性が注目されており、SSBJ対応や投資家向け開示におけるエビデンスとして参考になる。特に、環境（E）要素の重要性は日本の企業にも示唆に富む。
In the global GX context
This paper adds to the global evidence on ESG practices and decarbonization, focusing on the energy sector in Malaysia. It highlights the role of the environmental pillar in reducing emissions, which is relevant for global disclosure frameworks like ISSB and TCFD in emerging markets.
👥 読者別の含意
🔬研究者:This paper provides firm-level panel evidence from Malaysia's energy sector on the ESG-emissions link, valuable for researchers studying decarbonization in emerging markets.
🏢実務担当者:Corporate sustainability teams in energy firms can use the findings to prioritize environmental dimensions in their ESG strategies to reduce emissions intensity.
🏛政策担当者:Regulators in emerging economies can consider the results to inform policies linking ESG disclosure to actual emission reductions.
📄 Abstract（原文）
This study investigates whether Environmental, Social, and Governance (ESG) practices are associated with firm-level decarbonization performance. The study focuses on Carbon Dioxide (CO₂) emissions intensity in Malaysia's energy industry, consistent with Sustainable Development Goal (SDG) 13: Climate Action. Firm-level evidence on emissions efficiency in Malaysia’s energy sector remains limited. Despite growing ESG-carbon literature, firm-level evidence on emissions efficiency in the Malaysian energy sector remains limited. Most studies focus on ESG-financial performance or reporting quality rather than on CO₂ emissions intensity, and often use aggregate ESG scores rather than separate ESG dimensions. ESG performance is estimated using Refinitiv ESG Scores, and decarbonization performance is measured by the intensity of Scope 1 and 2 CO₂ emissions, using panel data on energy firms listed on Bursa Malaysia Public-Listed Companies (PLCs) over the period 2018-2024. Pooled Ordinary Least Squares (OLS) regression results, estimated using SPSS and controlling for subsector and firm-year effects, reveal a negative association between overall ESG practices and CO₂ emissions intensity. Among the ESG dimensions, the environmental pillar demonstrates the most consistent relationship with emissions intensity. The study contributes industry-specific evidence from Malaysia’s energy sector and identifies the ESG dimension most closely associated with emissions efficiency, offering practical implications for stakeholders pursuing decarbonization through ESG integration.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.48084/etasr.18285first seen 2026-06-27 04:43:58
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