more extensive reporting by Asian firms may be

1 decoupled from their underlying CSR performance

context of sustainability reporting, companies seem to
use these reports as a symbolic means to signal consistency
2 with external expectations
3 influence ofboard characteristics on CSR practices and reporting
4 effect of these board characteristics on the protection of shareholder interests
No# Author Year Publisher Journal

Journal of Cleaner Production,

Science Volume 198, 10 October 2018,
1 Shayuti Mohamed Adnan 2018 Direct Pages 820-832

Journal of Cleaner Production

Science Volume 164, 15 October 2017,
2 Monowar Mahmood 2017 Direct Pages 389-397

Journal of World Business

Science Volume 50, Issue 2, April 2015,
3 RalfBarkemeyer 2015 Direct Pages 312-325

BRQ Business Research Quarterly

Science Volume 19, Issue 4, October–
4 Nicolas Garcia-Toreaa 2016 Direct December 2016, Pages 246-260
Journal of Environmental
Management
Science Volume 164, 1 December 2015,
5 Renard Y.J.Siew 2015 Direct Pages 180-195

Research in International Business

and Finance
Science Volume 45, October 2018, Pages
6 Elias Erragragui 2018 Direct 197-207
 Journal of Contemporary Accounting
& Economics
Science Volume 12, Issue 3, December 2016,
7 HabibaAl-Shaer 2016 Direct Pages 210-222

Science Business Horizons

8 Dorothy Paun 2018 Direct Available online 3 October 2018

Journal of Cleaner Production

Science Volume 190, 20 July 2018, Pages
9 Renata Bianchini 2018 Direct 104-117

Journal of Cleaner Production

Science Volume 136, Part A, 10 November
10 RiccardoStacchezzini 2016 Direct 2016, Pages 102-110

Journal of Cleaner Production

Science Volume 133, 1 October 2016, Pages
11 Karen Maas 2016 Direct 859-862
 Science Procedia Engineering
12 MichaelaKrechovská 2014 Direct Volume 69, 2014, Pages 1144-1151

Corporate Governance: The

international journal of business in
13 Heiko Spitzeck 2011 Emerald society

Sustainability Accounting,
14 Carol A. Adams 2010 Emerald Management and Policy Journal

Sustainability Accounting,
15 Abdullah S. Karaman 2018 Emerald Management and Policy Journal

16 Azlan Amran 2014 Emerald Strategic Direction

International Journal of Sustainability

17 Idoya Ferrero-Ferrero 2016 Emerald in Higher Education

18 Sie Bing Ngu 2018 Emerald Strategic Direction

19 Amanpreet Kaur 2014 Emerald Pacific Accounting Review

20 Raine Isaksson 2009 Emerald The TQM Journal

21 Md Khokan Bepari 2016 Emerald Managerial Auditing Journal

Accounting, Auditing & Accountability

22 Dominique Diouf 2017 Emerald Journal
23 Hong Yuh Ching 2018 Emerald Social Responsibility Journal

International Journal of Accounting &

24 Md Moazzem Hossain Emerald Information Management

World Journal of Entrepreneurship,

Management and Sustainable
25 Carol-Ann Tetrault Sirsly 2015 Emerald Development

26 Yussri Sawani 2010 Emerald Social Responsibility Journal

27 Anubama Ramachandr 2014 Emerald Education + Training

28 Michael Freundlieb 2014 Emerald Management Research Review

Management of Environmental
29 Amina Buallay 2018 Emerald Quality: An International Journal

30 Muhammad Bilal Farooq 2018 Emerald Meditari Accountancy Research

31 Jamal A. Nazari 2015 Emerald Corporate Governance

International Journal of Law and

32 Aparna Bhatia 2017 Emerald Management
33 Nolin Riley Naynar 2018 Emerald Meditari Accountancy Research

Literature Review (Dissertation)
Title
The influence of culture and corporate
governance on corporate social responsibility
disclosure: A cross country analysis
Green governance and sustainability reporting
in Kazakhstan's oil, gas, and mining sector:
Evidence from a former USSR emerging
economy
On the effectiveness of private transnational
governance regimes—Evaluating corporate
sustainability reporting according to the Global
Reporting Initiative
Board of director's effectiveness and the
stakeholder perspective of corporate
governance: Do effective boards promote the
interests of shareholders and stakeholders?
A review of corporate sustainability reporting
tools (SRTs)
Do creditors price firms’ environmental, social
and governance risks?
CORPORATE GOVERNANCE, PERFORMAN
Quote
This study is to investigate the effect of national
culture on CSR reporting and Corporate
Governance and the corporate governance has
a moderating effect on the cultural influences on
corporate social responsibility reporting
This study examines relationships between
corporate board characteristics and
sustainability reporting (SR) in oil, gas and
mining companies in Kazakhstan
This study investigate the effectiveness of one
transnational governance regime,
corporate sustainability reporting according to
the Global Reporting Initiative (GRI)
This study analyzes whether effective boards of
directors in addressing shareholder
interests also prove to be effective in
guaranteeing the interests of the rest of the
firm’s
stakeholders using transparency of sustainability
reports as a proxy.
This study to a review of some of these major
tools, spanning across a wide
spectrum - framework, standards, ratings and
indice
This study examines the relationship through
which CSP impacts firms’ cost of debt
 This study examines the effect of board gender
Board gender diversity and sustainability diversity, measured using a range of proxies, on
reporting quality sustainability reporting quality

This study explains the Sustainability

Performance Assessment (SPA) System, a
Corporate sustainability reporting: An teaching and mentoring tool for assessing CSR
innovative tool for the greater good of all report information.

This study to provide a research synthesis about

the overall state of the art of empirical research
on the impact of sustainability management
Sustainability and performance in operations practices on performance, encompassing social
management research and environmental dimensions

This study analyzing how IR adopters

Sustainability management and reporting: the communicate managerial aspects
role of integrated reporting for communicating of corporate sustainability and to detect
corporate sustainability management manipulation in this disclosure practices.

This study initiate the "Special Volume" as to

Advancing the integration of corporate investigate the link between
sustainability measurement, management and measurement and sustainability performance
reporting improvement.

Sustainability and its Integration into Corporate and its necessary change with regard to trends
Governance Focusing on Corporate
Performance Management and Reporting
Stakeholder governance: how stakeholders
influence corporate decision making
Sustainability reporting and performance
management in universities: Challenges and
benefits
Sustainability reporting in the aviation industry: sustainability reporting and its relationship with
worldwide evidence
Sustainability reporting: meeting stakeholder
demands
Stakeholder engagement in sustainability
reporting in higher education: An analysis of
key internal stakeholders’ expectations
Materiality disclosure in sustainability reporting:
fostering stakeholder engagement
The state of disclosures on stakeholder
engagement in sustainability reporting in
Australian local councils
What does GRI‐reporting tell us about
corporate sustainability?
Stakeholders’ interest in sustainability
assurance process: An examination of
assurance statements reported by Australian
companies
The quality of sustainability reports and
impression management: A stakeholder
perspective
This study is to discusses corporate governance
in society, especially in view of the concept of
sustainability
This paper aims to explore how stakeholders are
voluntarily granted influence in corporate
decision making.
This study aims to provide a perspective on
sustainability reporting and performance
management in the university sector
This study is to investigate empirically what
affects Global Reporting Initiative (GRI)-based
firm performance in the aviation industry
General Study
The purpose of this study is to improve the
understanding of stakeholder engagement in the
context of sustainability reporting (SR) for higher
education institutions (HEIs), together with the
materiality principle and stakeholder
expectations.
General Study
This study aims to examine the state and extent
of disclosures on stakeholder
engagement in sustainability reporting in
Australian local councils.
The purpose of this paper is to discuss what the
business contribution to sustainable
development is (or should be) and to propose
criteria for assessing corporate sustainability
This paper aims to critically analyse the content
of the assurance statements of corporate
sustainability reports to examine the degree to
which assurance statements enhance and
uphold organisational transparency and
accountability to stakeholders.
– The purpose of this research is to analyze the
perceptions of stakeholders – more specifically,
socially responsible investment (SRI) )
practitioners – of the quality of sustainability
reports using the Global Reporting Initiative
(GRI) framework

Sustainability reports in Brazil through the lens and maintain legitimacy, to gain support of the
of signaling, legitimacy and stakeholder
theories
Corporate social reporting (CSR) and
stakeholder accountability in Bangladesh:
Perceptions of less economically powerful
stakeholders
Sustainability measures: a stakeholder focus
beyond shareholders
Preliminary insights on sustainability reporting level of awareness on assurance on
and assurance practices in Malaysia
Sustainability of community engagement – in
the hands of stakeholders
A conceptual framework for the quality
evaluation of sustainability reports
Is sustainability reporting (ESG) associated
with performance? Evidence from the
European banking sector
Sustainability reporter classification matrix:
explaining variations in disclosure quality
Sustainability reporting: external motivators
and internal facilitators
Corporate attributes affecting sustainability
reporting: an Indian perspective
The purpose of this paper is to extend the
applicability of stakeholder, legitimacy and
signaling theories by examining to what extent
proactive corporate social responsibility
disclosures are interrelated to attempt to gain
stakeholders and to reduce information
asymmetry.
The purpose of this paper is to investigate
organisational accountability to less
economically powerful stakeholders in the
absence of formal corporate social reporting
(CSR) guidelines. In addition, this study
emphasises the role of administrative and
institutional reforms in empowering stakeholders
in a developing country context, namely,
Bangladesh
– The purpose of this paper is to provoke a
reflection on how sustainability may be
measured to predict future performance to
inform diverse stakeholders in their assessment
of organizations
This paper aims to examine the development
and evolution of sustainability reporting and
assurance practices in Malaysia to identify the
current practice and trend of reporting and the
sustainability reporting in Malaysia
The current gap in the field of community
engagement is evaluation and measurement
of the impacts on the stakeholders, mainly the
community being engaged with. The paper aims
to discuss these issues.
This paper aims to outline a conceptual
framework for the quality evaluation of
web-based sustainability reports (SRs) aiding
managers in determining and evaluating quality
criteria for the sustainability report of their
company
The purpose of this paper is to investigate the
relationship between ESG and bank’s
operational (Return on Assets), financial (Return
on Equity) and market performance (Tobin’s Q)
The purpose of this study is to develop a
sustainability reporter classification matrix
(hereafter referred to as the “matrix”) to explain
why some reporters publish better-quality
sustainability reports than others and why some
reporters experience improvements in the quality
of their sustainability reports while others
experience no improvement or a decline in
sustainability report quality
The purpose of this study is to investigate the
role of internal variables, such as strategic
governance and operational controls, along with
external variables that influence sustainability
reporting
This paper aims to examine the relationship
between sustainability reporting by companies
and selected corporate specific attributes

Expectation gap between preparers and
stakeholders in integrated reporting
– This paper aims to explore the emphasis
placed on certain integrated reporting themes by
financial services companies and stakeholders’
perception of the importance of these themes to
ascertain if a perception gap exists
CORPORATE GOVERNANCE, PERFORMANCE MANAGEMENT & SUSTAINABILITY REPORTING

GAP Objectives/Contribution

To show that the national culture is associated with the

resistance to CSR, and how CG can help to mitigate the
influence of national culture.

To show that board characteristics such as board size and

gender diversity are the most important factors in determining
the scope and quality of sustainability information.

To show GRI has been successful in terms of output

effectiveness by promoting the dissemination of
sustainability reporting, in particular among Asian and South
American companies.

To shows that effective boards are more likely to

address the interests of both the shareholders and the rest of
the firm’s stakeholders and propose a measure of board
effectiveness by gathering several board characteristics

Demonstrated that companies with moreeffective boards tend

to provide more transparent sustaina-bility reports.

To show that environmental concerns

increase firms’ cost of debt while governance concerns have
no impact on it.
To provide recent evidence on the effect of board gender
diversity, in particular of independent female directors, on
sustainability reporting quality.

To provide understanding of sustainability from business

perspective.

aiming to provide more generalizable evidence about

theories,
methods and findings

To show that Special Volume collects, and analyses

arguments, the current status and next steps for a more
strategic and integrative approach of accounting, assessment
and reporting concepts for corporate sustainability
How to use WEB 2.0 in braoder decision making
and petentially extend to an "open strategy"
Critical to the development of a report which
address sustainability issues is a sound of
governance and management structure

To show the relationship of between GRI and firm size and

leverage towards sustainability reporting.
Merger and acquistion influence. What is the
impact on sustainability reporting behavior of Effect of sustainability reporting on firm performance
firms (Aviation)

This analysis improves our knowledge of stakeholder

engagement in HEIs. It helps to identify the relevant impacts
Are the material aspects of include in SR based of stakeholder engagement, enhances the quality of reporting
on real paticipatory stakeholder engagement and encourages a real dialogue with stakeholders

The focus of this paper is the state of disclosures on

stakeholder engagement in sustainability reporting. The
findings of the paper are limited to only one level of
governance of the public sector, that is, local councils.

contribution of this study is the analysis of the quality of

sustainability reports from the perceptions of stakeholders,
especially SRI practitioners.
Does not assess the sustainability performance
of an organization. But rather evaluates the
extend to which the organization seeks to report
this performance to society

Can emphasixe on the in-depth stakeholder

engagement in CSR, engaging corporate
meanings and explore their insightful views

suggest future research has to be undertaken in

sustainable report and how other factor are
affecting the disclosures of sustainable report
AINABILITY REPORTING

Variable
Hypothesis
Independent Dependent
1. National culture with
Hofstede Model

2. CG- board
composition
(BC), board size
(CGBS) the existence
of a CSR committee on
the board (COM) and
government ownership
in the company
1. Influence of national culture on corporate decision on CSR disclosures
(GOVT)
2. Influence of good CG on transparent CSR discloures
1. board characteristics: 1. dichotomous
board size, board procedure (giving
1. Board size has a positive association with the sustainability composition, board score)- Economy,
reporting practices of oil, gas and mining companies in Kazakhstan committees, environmental and
and board gender social with GRI
2. Board independence has a positive association with the sustainability diversity. reporting guidelines
reporting practices of oil, gas and mining companies in
Kazakhstan.

3. The number of board committees has a positive association

with the sustainability reporting practices of oil, gas and mining
companies in Kazakhstan.

4. Board gender diversity has a positive association with the

sustainability reporting practices of oil, gas and mining companies
in Kazakhstan.
1. Sales and the 1. OLS regression-
number of employees Economy,
environmental, labour
1. There will be industry-level differences in the content of corporate practices and decent
sustainability reports. work, human rights,
society, and product
2. There will be country-level differences in the content of corporate responsibility.
sustainability reports.
1. formative indicators 1. Stakeholder
aresize and perspective- using
independence of the transparency of
board, CEO duality, sustainability reports as
pres-ence of women on a proxy @ level of
boards, directors’ application, declaration
experience, number of of the level and
meetings and the assurance)
establishment of
specific board commit-
tees

CSR initiatives:
community, diversity,
1. There is a significant positive relationship between firms’ governance employee relations,
concerns and firms’ cost of debt. environment, human
rights, product and
2. There is a significant positive relationship between firms’ environmental corporate governance
concerns and firms’ cost of debt
 1. the number 1. sustainability report
of female directors on quality
board (BODFEM),
proportion of female 2. ASSURANCE
directors on board
(PRFEM), number of
1. Female directors have a positive association with sustainability reporting
independent female
quality.
directors on board
(BODINDFEM), Blau
2. Independent female directors have a positive association with sustainability
(BLAU) and Shannon
reporting quality.
(SHANNON) indices of
diversity
3. Gender diverse boards have a positive association with sustainability
reporting quality.

1. Performance,
Governance, Industry,
linguistic attributes, and
disclosure length

1. Firms with (a) poorer social performance, (b) greater environmental

impacts, and (c) poorer economic performance are more
likely to provide disclosures about sustainability actions rather
than sustainability performance in their IR.

2. Firms with less independent boards are more likely to provide

disclosures about sustainability actions rather than sustainability
performance in their IR.

3. Firms in environmentally sensitive industries are more likely

to provide disclosures about sustainability actions rather than
sustainability performance in their IR.
Integration (Shareholders)
1. The integration of sustainability into corporate management and strategy
does not depend on the size of the enterprise.

2. The integration of sustainability into corporate management and strategy

does depend on the size of the enterprise

Processing (Stakeholders)

1. The processing of a non-financial report does not depend on the size of

the enterprise

2. The processing of a nonfinancial report does depend on the size of the

enterprise.

1. Firm size has a significant, positive association with issuing GRI-based

sustainability reports.

2. Free cash flows have a significant, positive association with the issuing of
GRI based sustainability reports.
riable
Data Statistical Sampling Size
Control
1. CSR control
statement

403 Annual Descriptive 203 (MY, CH, IN and

reports statistic UK)
1. firm profitability
and firm age

30 Annual Descriptive
reports statistic 30 Co' Oil and Gas
1. GDP per capita

933 GRI Descriptive

reports statistic 30 Countries
1. firm size (assets
and sales), industry
(Environmentally
sensitive industry)
and country
orientation
(Stakeholder-
oriented)

Descriptive
2366 Reports statistic 17 Countries

Questionnaire Framework
LOG_LEVERAGE as
the ratio of financial
debt over equity
capital
Descriptive
statistic 214 US firms
 Descriptive
350 reports statistic 350

708 documents were

initially gathered, 327
through Scopus
systematic database and 381
literature through WoS
review (SLR) database

46%
in environmentally
sensitive industries
(Oil & Gas; Basic
Materials;
Industrials; Utilities)
1. Manual and 54%
content representing non-
analysis environmentally
sensitive industries
2. (Consumer Goods;
Multivariate Consumer Services;
statistical Health
analysis Care; Technology;
(Descriptive Telecommunication;
54 IR reports statisctic) Financials).

systematic
literature
review (SLR)
questionnaire
method (SME and
Large)
1. Demography
ques
2. Introductory
ques Chi-squared 300 Enterprise and 193
3. Main ques test respondent

qualitative 46 Companies (Case

case study five-point study and Secondary
approach Likert scale data)

Framework

Regression
models

536 reports
Interview

Conceptual

Interviews and
questionnaire
surveys

235 reports

Matrix

Empricial
and
67 reports Descriptive
Empricial
and
200 reports Descriptive
 What is your workaround?
Dependent variable
Sustainability reporting Published report

Independent variable

15 Merger and Acquisitions

29 Structure Audit committee
Earning Management

Social People
Control variable Economic Financial
Size Environment Operational
Big-4 Auditor Governance Management
CSR Assurance
 Layout
1 Introduction/Background
 Use this section to contextualize your research
 Present and analyse your current observations, experiences, views, opinions, etc. that reflect or
brought to bear the existence of the problems surrounding the issues of your research interest.
 You may be guided by the following questions:

o What did you observe, hear, see or experience that prompted you to think that there is a
problem affecting the IV of your choice on the DV of your choice.

o Present your analysis of the situation in such a way that readers would be able to identify with the
issues at hand.
 o You may bring up the issues as derived from statements by people of authority, reports, policy
guidelines, etc.
o May present figures and/or data that highlight the issues.
o Avoid any theory or review of literature here, but rather use current information and data that
highlight your concerns or problems of interest.

2 Problem Statement
For a quantitative research, begin your problem formulation with a development of some
theoretical justifications for the existence of the problem. Why? Because a quantitative research
basically involves a theory validation procedure – it should start with a theory and ends with a
theory.
o Present an analysis of your existing knowledge or theories of that imply an underlying relationship
between the IV of your choice on the DV of your choice.
 Ask yourself these questions:
1. What exactly is the problem you are extracting from the study (your research issues) –specify the
nature of the problem explicitly; elaborate, clarify, analyse and delineate it? Bring out the sub-
problems, if any.
2. What problems in (in your area of research) are you intending to contribute solutions through your
research?
3. How and why is this a problem? What are the current adverse consequences of the problem?
What are the impacts of the problem? What are likely to be the consequences of this problem if a
solution for it is not sorted out for now?
 Your analysis and synthesis of the problem should enlarge your wisdom in the area of the problem.
 Do not confuse problem statement and objective of study.

3 Research Questions
 Operationalize your research concerns about the issues at hand (as highlighted in your problem
statement section) by asking valid questions.
 Research questions should be clear, concise, focused and can be answered empirically.

 They should not be questions that require a yes or no answer. Frame it such that they provide a
guide for the conduct of the study.

4 Research Objectives
 What do you hope to achieve from conducting a study on (address the specific issues as stated in
your research questions)?
  State the main objective of your study.
 What are the emanating objectives you hope to achieve?
 Map them to each of your research questions – what are the reasonable answers you hope to get
from your research questions.

5 Significance of Study

 What contributions to the advancement of knowledge do you intend to make from studying (again,
relate to your specific focus of research)?
 How will the outcome of the study solve practical problems?
 What are the intrinsic and extrinsic benefits of your study?
 What is the potential usefulness of the study to all stakeholders?
 How will the findings benefit each stakeholder?

 How would the solutions to the problem influence educational theory and practice?

6 Scope of Study
 What are your self-imposed limitations in conducting this study?
 How have you narrowed the scope of your study?
 State precisely what you intend to do and not do.

 Define the boundary of your study – have you decided to focus only on the selected aspet of the
problem? Certain areas of interest? Through sampling selection? A narrowed population?

7 Summary
My wrirtting

Sustainability reporting is an organisational report on economic, environmental, and social performance of a company. Compan
ensure or maintain performance based on the following three key dimensions; economic, environmental and social (Global Rep
Initiatives, GRI, 2013). Basically, the report provides a balanced and precise representation of the sustainability performance of
companies, including its positive and negative contributions (Henderson, 2012). As awareness of sustainability issues increases
worldwide, the level of disclosures and stakeholder demands for sustainability reporting and information are increasing which ca
the competitive advantage of developing countries like Malaysia. Sustainability reporting is proven to create new opportunities a
companies brand their sustainability reports to reflect personalities responsible for the company’s success as well as their busin
strategies (Deloitte, 2013). Sustainability reporting, among other things, outlines the companies’ Corporate Social Responsibility
activities in particular, its contribution to society or communities. It is a dynamic component of communication especially to stake
Previous research had analyzed the how does the sustainability performance and reporting of publicly share held company max
shareholders' value and return as for capital invested. However, the stakeholders' value return are not essentially being integrat
sustainability performance and reporting. Stakeholders are comprises of people who invest their time, resources, talent and cap
the company growth as overall.

Internal Stakeholders:
Directors
Managers
Employees

Connected stakeholders
Company shareholders
Customers
Distributors
Retailers
Financiers
Supplier

External Stakeholders
Governments
Interest and pressure groups
Media and news organisations
Local Communities

For this study purpose, we will zoom into industrial sector of Malaysian Public Listed Companies.
(Empricial data and descriptive statistical approach)
IV: Society,Environment,Economic and Governance (SEEG)
DV: Performance Ratios (ROA) and Quality accreditiation
CV: Company size (Total Asset)
Based on GRI, Building and maintaining trust in businesses and governments is fundamental to achieving a sustainable econom
world. Every day, decisions are made by businesses and governments which have direct impacts on their stakeholders, such a
institutions, labor organizations, civil society and citizens, and the level of trust they have with them. These decisions are rarely
financial information alone. They are based on an assessment of risk and opportunity using information on a wide variety of imm
future issues.

The value of the sustainability reporting process is that it ensures organizations consider their impacts on these sustainability is
enables them to be transparent about the risks and opportunities they face. Stakeholders also play a crucial role in identifying th
and opportunities for organizations, particularly those that are non-financial. This increased transparency leads to better decisio
which helps build and maintain trust in businesses and governments.

The key benefi t of using the GRI framework, in addition to standardization of reports, is guidance on material issues. The GRI e
that a company consider those environmental and social aspects that are most signifi cant to its key stakeholders and have the
signifi cant impacts on its business — or result from it.

This study comprises research questions of:

RQ1: How does sustainability reporting and performance correlates with stakeholders' value maximization?
RQ1: To what extend the performance of Society, Environment, Economic and Governance (SEEG) in sustainability reporting s
attainment of stakeholders' value maximization?
RQ3: What are the possible measures that an existing or/and potential stakeholder may adopt to assess their value maximizatio
view of performance of Society, Environment, Economic and Governance (SEEG) in sustainability reporting?

The research work aimed to investigate and to deliver an understanding on the positive correlation and signalization between s
performance reporting and stakeholders' value maximization from the standpoint of Malaysian Public Listed Companies, empha
“Industrial sector” solely for this research work.
The research work aimed to investigate and to deliver an understanding on the positive correlation and signalization between s
performance reporting and stakeholders' value maximization from the standpoint of Malaysian Public Listed Companies, empha
“Industrial sector” solely for this research work.

The contributions of this study would be of value interest to those stakeholders from the context of sustainability reporting in Ma
aimed to rejuvenate and encourage industrial sector companies in Malaysia to play a crucial role in mobilizing the awareness fo
performance of SEEG in sustainability reporting.

At time same time, the finding of this study is also expected to contribute to the body of knowledge that corporate performance
either through financial or non-financial, not only brings business value impact to shareholders but it does equally influence the
interest of stakeholders as well. The study would provide further insight on the suitability financial performance ratio and qualita
in addressing stakeholders' value maximization. Therefore, this study would be a good source of referencing or workaround for
or/and potential stakeholders in determining their value maximization towards the company performance in lieu of the correlatio
sustainability reporting.

This study focuses on the knowledge discipline of sustainability reporting and performance management, with special reference
sustainability reporting performance of four elements (SEEG) of the Malaysian Public Listed Company (Industrial Sector) for the
2017. A narrowed 150 sample size of sustainability report will be used for this study work.

The value determination and maximization of stakeholders for these industrial sector companies was initiated and analyzed as
the relevance of SEEG elements in sustainability reporting and its linkage to key performance indicators namely (i) performance
(Return on Assets), and (ii) Quality accreditation that are essentially helpful for stakeholders to assess ability of these organizat
sustain value and growth in forthcoming.
No# Author Year Publisher Journal

Norwegian
School of Norwegian School of Economics
1 Benjamin Drivdal 2015 Economics Bergen, Fall, 2015

2
BUSN 68 Business Administration:
Lund Degree Project – Accounting and
3 Lena Thomas 2012 University Management Control
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
24
 CORPORATE GOVERNANCE, PERFORMANCE
Literature Review (Dissertation)

Title Quote

This study is to explore how open or transparent Norwegian companies are on their ESG
Transparency and the sustainability reporting performance, thus analyzing a fundamental purpose of the requirement of nonfinancial
practice of Norwegian Companies reporting in Norway
Stakeholder engagement and sustainability
integration;
A case study of Royal Ahold.
Sustainability reporting with an environmental
focus: a comparative analysis from the logistics The aim of this master thesis was to analyze sustainability reporting in order to
industry discover what companies report on environmental sustainability management
NANCE, PERFORMANCE MANAGEMENT & SUSTAINABILITY REPORTING

Objectives/Contribution Hypothesis

To show little research on the comparability and transparency

of non-financial reporting in a Norwegian context

To show how stakeholders contribute to integrating

sustainability

To show possible motivations concerning disclosures in

sustainability reporting were discussed
 Variable
Data Statistical Sampling Size
Independent Dependent Control
25 Sustainability
reports 2013 Descriptive
(Norweign) statistic 25/450 reports

LEAPFROCS
framework Case study