A Longitudinal Examination of Greenhouse Gas Reporting Among Public Listed Companies in Malaysia

Abstract

The research analyses the GHG reporting of Malaysia’s public listed companies based on a three-year trend. A sample of 271 public listed companies were randomly selected for the analysis. Data were gathered from annual and stand-alone sustainability reports of these companies. Content analysis technique was used to analyse the data via a self-developed index adapted from Bursa Malaysia Sustainability Guide and previous literature. Legitimacy theory is used for the purpose of explaining the phenomenon of reporting practices in the research. It was found that there is a significant increase in the level of disclosure across the years, with 2016 having the highest level of disclosure. Further, it was discovered that there were significant difference in GHG reporting of Scope 1, Scope 2, Scope 3, conservation energy, strategic direction, management system and stakeholder engagement within the three years ending 2016.