IDEAS home Printed from https://ideas.repec.org/a/mth/bmsmti/v12y2021i2p83-106.html
   My bibliography  Save this article

Synergistic Integrated Business Model-Sustainability-Technology of Top Malaysian Oil and Gas PLCs: The Moderating Role of United Nations SDG 5

Author

Listed:
  • Dayana Mastura Baharudin
  • Maran Marimuthu

Abstract

Purpose – This study investigates the impact of the three main determinants of strengthening the sustainability practices of the oil and gas public listed companies of Bursa Malaysia (PLCs) through the Business Model, Sustainability and Technology synergistically compared between pre and post Malaysian Code of Corporate Governance 2017 (MCCG 2017).Design/methodology/approach – The study has followed the purposive sampling method followed by descriptive statistics, regression analysis and content analysis derived from the Malaysian Code of Corporate Governance 2012 (MCCG 2012) and the MCCG 2017 together with previous studies of the analysis of the annual reports and integrated reports in order to explore the reporting of the business model, sustainability and technology as a synergy.

Suggested Citation

  • Dayana Mastura Baharudin & Maran Marimuthu, 2021. "Synergistic Integrated Business Model-Sustainability-Technology of Top Malaysian Oil and Gas PLCs: The Moderating Role of United Nations SDG 5," Business Management and Strategy, Macrothink Institute, vol. 12(2), pages 83-106, December.
    • Handle: RePEc:mth:bmsmti:v:12:y:2021:i:2:p:83-106
    as

    Download full text from publisher

    File URL: https://www.macrothink.org/journal/index.php/bms/article/download/18710/14631
    Download Restriction: no
    File URL: https://www.macrothink.org/journal/index.php/bms/article/view/18710
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Azlan Amran, 2009. "Risk reporting," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(1), pages 39-57, January.
    2. Michel A. Habib & Alexander Ljungqvist, 2005. "Firm Value and Managerial Incentives: A Stochastic Frontier Approach," The Journal of Business, University of Chicago Press, vol. 78(6), pages 2053-2094, November.
    3. Robert Day & Thérèse Woodward, 2009. "CSR reporting and the UK financial services sector," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 10(3), pages 159-175, November.
    4. Giacomo Boesso & Kamalesh Kumar, 2007. "Drivers of corporate voluntary disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(2), pages 269-296, April.
    5. Hanan Alhaddi, 2015. "Triple Bottom Line and Sustainability: A Literature Review," Business and Management Studies, Redfame publishing, vol. 1(2), pages 6-10, September.
    6. Robert G. Eccles & Ioannis Ioannou & George Serafeim, 2014. "The Impact of Corporate Sustainability on Organizational Processes and Performance," Management Science, INFORMS, vol. 60(11), pages 2835-2857, November.
    7. Mijntje Lückerath-Rovers, 2013. "Women on boards and firm performance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(2), pages 491-509, May.
    8. Rupert J. Baumgartner & Daniela Ebner, 2010. "Corporate sustainability strategies: sustainability profiles and maturity levels," Sustainable Development, John Wiley & Sons, Ltd., vol. 18(2), pages 76-89.
    9. David A. Carter & Betty J. Simkins & W. Gary Simpson, 2003. "Corporate Governance, Board Diversity, and Firm Value," The Financial Review, Eastern Finance Association, vol. 38(1), pages 33-53, February.
    10. Dale Tweedie & Nonna Martinov-Bennie, 2015. "Entitlements and Time: Integrated Reporting's Double-edged Agenda," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 35(1), pages 49-61, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dayana Mastura Baharudin & Maran Marimuthu & Haslindar Ibrahim & Amin Jan & Yusuf Babatunde Adeneye & Hana Halini Hamzah & Mohd Ikhwan Izzat Zulkefli & Normardhiah Ibrahim, 2022. "Integrated Business Model – Technology (IBM-T) practices: Bursa Malaysia Sector-Based Trends," Business Management and Strategy, Macrothink Institute, vol. 13(2), pages 154-173, December.
    2. Muhammad Zahid & Zulkipli Ghazali & Haseeb Ur Rahman, 2016. "Corporate Sustainability Practices and Reporting: A Case of Malaysian Real Estate Investment Trusts and Property Listed Companies," International Journal of Economics and Financial Issues, Econjournals, vol. 6(2), pages 688-693.
    3. Dayana Mastura Baharudin & Maran Marimuthu & Suhaily Shahimi, 2021. "The Integrated Business Model's Contributory Role Towards Financial Performance: Women Directors’ One Third Presence," Business Management and Strategy, Macrothink Institute, vol. 12(2), pages 1-18, December.
    4. Andrea Lučić, 2020. "Measuring Sustainable Marketing Orientation—Scale Development Process," Sustainability, MDPI, vol. 12(5), pages 1-22, February.
    5. Anne Marie Ward & John Forker, 2017. "Financial Management Effectiveness and Board Gender Diversity in Member-Governed, Community Financial Institutions," Journal of Business Ethics, Springer, vol. 141(2), pages 351-366, March.
    6. Alice Klettner & Thomas Clarke & Martijn Boersma, 2016. "Strategic and Regulatory Approaches to Increasing Women in Leadership: Multilevel Targets and Mandatory Quotas as Levers for Cultural Change," Journal of Business Ethics, Springer, vol. 133(3), pages 395-419, February.
    7. Rodríguez Domínguez, Luis & Noguera Gámez, Ligia Carolina, 2014. "Corporate reporting on risks: Evidence from Spanish companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 116-129.
    8. Nik Nazli Nik Ahmad & Noor Afzalina Mohamad, 2014. "Environmental Disclosures by the Malaysian Construction Sector: Exploring Extent and Quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(4), pages 240-252, July.
    9. Zam Zuriyati Mohamad & Hatijah Mohamed Salleh & Nur Diyana Ismail & Ibrahim Tamby Chek, 2014. "Does Quality of Non-Financial Information Disclosure Influence Firms’ Profitability in Malaysia?," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(4), pages 297-306, October.
    10. Ntim, Collins G. & Lindop, Sarah & Thomas, Dennis A., 2013. "Corporate governance and risk reporting in South Africa: A study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 363-383.
    11. Salem Boumediene & Fatma Ezzahra Abdallah & Salma Ben Moussa & Emna Boumediene, 2022. "Internal Corporate Governance Mechanisms And Risk Disclosure: Evidence From Tunisia," Accounting & Taxation, The Institute for Business and Finance Research, vol. 14(1), pages 15-30.
    12. Collins Ntim, 2015. "Board diversity and organizational valuation: unravelling the effects of ethnicity and gender," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 167-195, February.
    13. Khandelwal, Chandni & Kumar, Satish & Madhavan, Vinodh & Pandey, Nitesh, 2020. "Do board characteristics impact corporate risk disclosures? The Indian experience," Journal of Business Research, Elsevier, vol. 121(C), pages 103-111.
    14. Pochara Arayakarnkul & Pattanaporn Chatjuthamard & Sirimon Treepongkaruna, 2022. "Board gender diversity, corporate social commitment and sustainability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1706-1721, September.
    15. Jay Joseph & Marc Orlitzky & Bruce Gurd & Helen Borland & Adam Lindgreen, 2019. "Can business‐oriented managers be effective leaders for corporate sustainability? A study of integrative and instrumental logics," Business Strategy and the Environment, Wiley Blackwell, vol. 28(2), pages 339-352, February.
    16. Lucrezia Songini & Anna Pistoni & Patrizia Tettamanzi & Fabrizio Fratini & Valentina Minutiello, 2022. "Integrated reporting quality and BoD characteristics: an empirical analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 579-620, June.
    17. Witjes, Sjors & Vermeulen, Walter J.V. & Cramer, Jacqueline M., 2017. "Assessing Corporate Sustainability integration for corporate self-reflection," Resources, Conservation & Recycling, Elsevier, vol. 127(C), pages 132-147.
    18. Alireza Vafaei & Kamran Ahmed & Paul Mather, 2015. "Board Diversity and Financial Performance in the Top 500 Australian Firms," Australian Accounting Review, CPA Australia, vol. 25(4), pages 413-427, December.
    19. Thaís Vieira Nunhes & Enzo Viviani Garcia & Maximilian Espuny & Vitor Homem de Mello Santos & Raine Isaksson & Otávio José de Oliveira, 2021. "Where to Go with Corporate Sustainability? Opening Paths for Sustainable Businesses through the Collaboration between Universities, Governments, and Organizations," Sustainability, MDPI, vol. 13(3), pages 1-31, January.
    20. George Kassinis & Alexia Panayiotou & Andreas Dimou & Georgia Katsifaraki, 2016. "Gender and Environmental Sustainability: A Longitudinal Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 23(6), pages 399-412, November.

    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mth:bmsmti:v:12:y:2021:i:2:p:83-106. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Technical Support Office The email address of this maintainer does not seem to be valid anymore. Please ask Technical Support Office to update the entry or send us the correct address (email available below). General contact details of provider: http://www.macrothink.org/journal/index.php/bms .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.