Enviromental, social and governance (ESG) reporting and financial performance: evidence from Southeast Asia / Miza Afiqah Idris

Environmental, social and governance reporting is gaining popularity as it has been practiced by many companies worldwide. Therefore, this study aimed to examine the relationship between environmental, social, and governance reporting and financial performance in Southeast Asia. Our sample consists...

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Main Author:	Idris, Miza Afiqah
Format:	Thesis
Language:	English
Published:	2021
Subjects:	Environmental policy and economic development Sustainable development Environmental management
Online Access:	https://ir.uitm.edu.my/id/eprint/105167/1/105167.pdf
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id	my-uitm-ir.105167
record_format	uketd_dc
spelling	my-uitm-ir.1051672024-11-08T09:58:00Z Enviromental, social and governance (ESG) reporting and financial performance: evidence from Southeast Asia / Miza Afiqah Idris 2021 Idris, Miza Afiqah Environmental policy and economic development. Sustainable development. Environmental management Financial management. Business finance. Corporation finance Environmental, social and governance reporting is gaining popularity as it has been practiced by many companies worldwide. Therefore, this study aimed to examine the relationship between environmental, social, and governance reporting and financial performance in Southeast Asia. Our sample consists of 23 financial institutions from five Southeast Asia for the period 2010 to 2019. The sample will make a total observation of 230. There are five Southeast Asian countries chosen, which are Malaysia, Indonesia, Thailand, the Philippines and Singapore. Therefore, multiple linear regression has been used in this research. This study's dependent variable is financial performance, proxied by the return on equity (ROE). This study has four independent variables, which are environmental disclosure, corporate social responsibility disclosure, corporate governance disclosure, and ESG disclosure. Other than that, there are four control variables, which are the size of the firm, capitalization, liquidity, and leverage. The results show that company debt level proxy by leverage positively affects financial performance. In contrast, ESG disclosure, environmental disclosure, corporate social responsibility disclosure and corporate governance disclosure negatively affect financial performance. 2021 Thesis https://ir.uitm.edu.my/id/eprint/105167/ https://ir.uitm.edu.my/id/eprint/105167/1/105167.pdf text en public degree Universiti Teknologi MARA, Johor Faculty of Business and Management Ismail, Norashikin Mohd Yusoff, Yuslizawati
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Ismail, Norashikin Mohd Yusoff, Yuslizawati
topic	Environmental policy and economic development Sustainable development Environmental management Environmental policy and economic development Sustainable development Environmental management
spellingShingle	Environmental policy and economic development Sustainable development Environmental management Environmental policy and economic development Sustainable development Environmental management Idris, Miza Afiqah Enviromental, social and governance (ESG) reporting and financial performance: evidence from Southeast Asia / Miza Afiqah Idris
description	Environmental, social and governance reporting is gaining popularity as it has been practiced by many companies worldwide. Therefore, this study aimed to examine the relationship between environmental, social, and governance reporting and financial performance in Southeast Asia. Our sample consists of 23 financial institutions from five Southeast Asia for the period 2010 to 2019. The sample will make a total observation of 230. There are five Southeast Asian countries chosen, which are Malaysia, Indonesia, Thailand, the Philippines and Singapore. Therefore, multiple linear regression has been used in this research. This study's dependent variable is financial performance, proxied by the return on equity (ROE). This study has four independent variables, which are environmental disclosure, corporate social responsibility disclosure, corporate governance disclosure, and ESG disclosure. Other than that, there are four control variables, which are the size of the firm, capitalization, liquidity, and leverage. The results show that company debt level proxy by leverage positively affects financial performance. In contrast, ESG disclosure, environmental disclosure, corporate social responsibility disclosure and corporate governance disclosure negatively affect financial performance.
format	Thesis
qualification_level	Bachelor degree
author	Idris, Miza Afiqah
author_facet	Idris, Miza Afiqah
author_sort	Idris, Miza Afiqah
title	Enviromental, social and governance (ESG) reporting and financial performance: evidence from Southeast Asia / Miza Afiqah Idris
title_short	Enviromental, social and governance (ESG) reporting and financial performance: evidence from Southeast Asia / Miza Afiqah Idris
title_full	Enviromental, social and governance (ESG) reporting and financial performance: evidence from Southeast Asia / Miza Afiqah Idris
title_fullStr	Enviromental, social and governance (ESG) reporting and financial performance: evidence from Southeast Asia / Miza Afiqah Idris
title_full_unstemmed	Enviromental, social and governance (ESG) reporting and financial performance: evidence from Southeast Asia / Miza Afiqah Idris
title_sort	enviromental, social and governance (esg) reporting and financial performance: evidence from southeast asia / miza afiqah idris
granting_institution	Universiti Teknologi MARA, Johor
granting_department	Faculty of Business and Management
publishDate	2021
url	https://ir.uitm.edu.my/id/eprint/105167/1/105167.pdf
_version_	1818588138778394624

Enviromental, social and governance (ESG) reporting and financial performance: evidence from Southeast Asia / Miza Afiqah Idris

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