A REVIEW ON THE INDICATORS DISCLOSED IN SUSTAINABILITY REPORTING OF PUBLIC LISTED COMPANIES IN MALAYSIA

Nor Shahira Abdul Aziz, Rosmiza Hj Bidin

Abstract


The paper provides the discussion on the indicators disclose in Sustainability Reporting among Public Listed Companies in Malaysia. Three key ideas which essential under the Sustainability field are studied which are economic performance, social performance and environmental performance. Organizations today is expected to be more responsible in managing their sustainability practices as stakeholders nowadays are very concern about organization roles in a society. Indicators disclosed in the economic, social and environmental aspect of sustainability show the quality of the organization’s sustainability reporting. An organization that actively reports their sustainability practices promote transparency and gain positive reputation from the stakeholders. Research in the field of Sustainability Reporting especially in Malaysia is still recognized as a new trend therefore more research is urged to fulfill the voids in this area.

 

Keywords: economic performance, environmental performance, Global Reporting Initiative, social performance, sustainability, sustainability reporting


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e-ISSN : 2289-8115      ISSN : 1985-7012