Isa, Anuar
(2012)
Sustainability practices and corporate performance: A case of Malaysia companies.
Masters thesis, Universiti Sains Malaysia.
Abstract
Kajian ini dijalankan adalah bagi mengkaji tahap dan faktor yang mendorong kepada amalan
kelestarian yang dijalankan oleh syarikat-syarikat senaraian awam di Bursa Malaysia serta
melihat perhubungan amalan tersebut dengan prestasi syarikat. Sebanyak seratus syarikat
dipilih berdasarkan kepada modal pasaran daripada laman sesawang Bursa Malaysia. Laporan
tahunan syarikat tahun 201 0 digunakan bagi mengkaji hubungan di an tara amalan kelestarian
melalui laporan kelestarian dengan prestasi syarikat. Laporan tahunan syarikat dikaji
menggunakan teknik indeks pendedahan dimana setiap pendedahan amalan kelestarian
syarikat ditandakan dengan satu dan bagi sebaliknya ditandakan dengan kosong. Kajian ini
dilakukan berdasarkan teori pihak berkepentingan yang menggunakan beberapa kreteria
seperti tahap kepuasan pihak berkepentingan dalam amalan kelestarian yang dilaporkan dalam
laporan tahunan syarikat dengan melihat kepada hubungannya dengan prestasi syarikat. Data
dianalisa melalui ujian defkriptif, regrasi dan korelasi.
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.
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