Sustainability practices and corporate performance
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Date
2012
Authors
Isa, Anuar
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Abstract
This study investigates the extent of sustainability disclosure and also the factors of sustainable practices among Malaysian Public Listed companies on Bursa Malaysia as well as the relationship between sustainability practices and company performance. One hundred companies were selected based on market capitalization of Bursa Malaysia website. The company's annual report in 2010 used to examine the relationship between the practices of sustainability through sustainability reports and performance of the company. Disclosure index study conducted to investigate sustainability activities disclose in sustainability report. Based on criteria in disclosure index each activity disclose marked as a one and otherwise marked as a zero. This study based on stakeholder theory, using several criteria such as level of satisfaction of stakeholders in sustainability practices, this study aims to investigate the relationship between sustainability report and company performance. Data were analyzed through descriptive test, regression test and correlation test. Analysis results are interpreted in terms of the relationship is positive or negative relationship. Based on the results of the analysis obtained significant relationship between sustainability reporting and corporate performance. It shows that companies involved in sustainability activities able to improve their performance. However, from the result, founded that corporate governance has no significant relationship with company performances. It shows the difference with previous studies.
Description
Master
Keywords
Business administration , Sustainability practices , Corporate performance