Sustainability Reporting and Corporate Reputation in Malaysia

• 영문명: Sustainability Reporting and Corporate Reputation in Malaysia
• 발행기관: 한국유통과학회
• 저자명: Elinda ESA Nor Raihan MOHAMAD Wan Zuriati WAN ZAKARIA Norazlina ILIAS
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 10 No.2, 343~353쪽, 전체 11쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2023.02.28

영문 초록

Corporate reputation is a widely debated topic among academics and a crucial issue in the business world. However, previous research in this area has been scattered and fragmented, leaving room for further study, particularly in terms of reputation measurement methods. Factors such as sustainability reporting, governance attributes, and company characteristics have been linked to improved company reputation. However, there is limited research on the effects of these variables on the new methods of measuring reputation, especially in developing countries like Malaysia. Therefore, the current study developed a new measurement for reputation and aimed to examine the relationship between these variables and the new proxy of reputation. The current study collected secondary data from the company’s annual report for two years period of study (i.e., 2018 and 2019) and employed content analysis. A period of two years was chosen and deemed ample to provide insightful findings of the effect of the variables associated with reputation disclosure. The results indicate that sustainability reporting, outside directors, company size, leverage, and profitability significantly impact corporate reputation. This finding suggests that Malaysian PLCs and other firms in developing countries must recognize sustainability reporting as part of their reputation management strategy that influences the company’s reputation.

목차

1. Introduction

2. Literature Reviews and Hypotheses Development

3. Research Method and Data Collection

4. Findings and Discussion

5. Conclusion and Limitations

References

키워드

Sustainability Reporting Corporate Reputation Disclosure Transparency Public Listed Companies Malaysia