Environmental disclosure quality: Evaluating the effectiveness of the second edition of the sustainability reporting guide

In late 2018, Bursa Malaysia, a self-regulatory body that governs Malaysian public listed companies, issued the second edition of the Sustainability Reporting Guide (SRG-2) to improve the quality of sustainability disclosure. This study took the initiative and empirically evaluated the effectiveness...

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Main Author:	Al-Rowaidi, Magdi Abdoh Sagheer
Format:	Thesis
Language:	eng eng
Published:	2021
Subjects:	HM Sociology.
Online Access:	https://etd.uum.edu.my/9615/1/824053_01.pdf https://etd.uum.edu.my/9615/2/824053_02.pdf
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id	my-uum-etd.9615
record_format	uketd_dc
spelling	my-uum-etd.96152023-04-10T02:00:57Z Environmental disclosure quality: Evaluating the effectiveness of the second edition of the sustainability reporting guide 2021 Al-Rowaidi, Magdi Abdoh Sagheer Mohd Ariff, Arifatul Husna Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HM Sociology. In late 2018, Bursa Malaysia, a self-regulatory body that governs Malaysian public listed companies, issued the second edition of the Sustainability Reporting Guide (SRG-2) to improve the quality of sustainability disclosure. This study took the initiative and empirically evaluated the effectiveness of the SRG-2 to improve the environmental disclosure quality (EDQ). Therefore, this study compared the EDQ before and after the issuance of SRG-2 to determine the effectiveness of this new guide. Content analysis was utilized to extract the environmental data from 43 plantation companies. The EDQ was measured using an adopted disclosure index and a scoring system to transmit the environmental information to measurable data. For maintaining strong robustness, this study uses two methods of assessing the significance: parametric (paired sample t-test) and non-parametric (Wilcoxon-signed rank test). Overall, this study is in the same boat as prior studies when the findings revealed that the EDQ is still low compared to the overall potential score. However, the results indicated a statistically significant increase in EDQ in 2019 compared to its equivalent in 2017. Therefore, it can be confirmed that SRG-2 is effective and contributed to improving EDQ. Furthermore, the results provide some supports for both legitimacy and stakeholder theories. 2021 Thesis https://etd.uum.edu.my/9615/ https://etd.uum.edu.my/9615/1/824053_01.pdf text eng public https://etd.uum.edu.my/9615/2/824053_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Mohd Ariff, Arifatul Husna
topic	HM Sociology.
spellingShingle	HM Sociology. Al-Rowaidi, Magdi Abdoh Sagheer Environmental disclosure quality: Evaluating the effectiveness of the second edition of the sustainability reporting guide
description	In late 2018, Bursa Malaysia, a self-regulatory body that governs Malaysian public listed companies, issued the second edition of the Sustainability Reporting Guide (SRG-2) to improve the quality of sustainability disclosure. This study took the initiative and empirically evaluated the effectiveness of the SRG-2 to improve the environmental disclosure quality (EDQ). Therefore, this study compared the EDQ before and after the issuance of SRG-2 to determine the effectiveness of this new guide. Content analysis was utilized to extract the environmental data from 43 plantation companies. The EDQ was measured using an adopted disclosure index and a scoring system to transmit the environmental information to measurable data. For maintaining strong robustness, this study uses two methods of assessing the significance: parametric (paired sample t-test) and non-parametric (Wilcoxon-signed rank test). Overall, this study is in the same boat as prior studies when the findings revealed that the EDQ is still low compared to the overall potential score. However, the results indicated a statistically significant increase in EDQ in 2019 compared to its equivalent in 2017. Therefore, it can be confirmed that SRG-2 is effective and contributed to improving EDQ. Furthermore, the results provide some supports for both legitimacy and stakeholder theories.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Al-Rowaidi, Magdi Abdoh Sagheer
author_facet	Al-Rowaidi, Magdi Abdoh Sagheer
author_sort	Al-Rowaidi, Magdi Abdoh Sagheer
title	Environmental disclosure quality: Evaluating the effectiveness of the second edition of the sustainability reporting guide
title_short	Environmental disclosure quality: Evaluating the effectiveness of the second edition of the sustainability reporting guide
title_full	Environmental disclosure quality: Evaluating the effectiveness of the second edition of the sustainability reporting guide
title_fullStr	Environmental disclosure quality: Evaluating the effectiveness of the second edition of the sustainability reporting guide
title_full_unstemmed	Environmental disclosure quality: Evaluating the effectiveness of the second edition of the sustainability reporting guide
title_sort	environmental disclosure quality: evaluating the effectiveness of the second edition of the sustainability reporting guide
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2021
url	https://etd.uum.edu.my/9615/1/824053_01.pdf https://etd.uum.edu.my/9615/2/824053_02.pdf
_version_	1776103731374325760

Environmental disclosure quality: Evaluating the effectiveness of the second edition of the sustainability reporting guide

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