Corporate Environmental Management Disclosure And Firm's Performance : Evidence From Top 100 Public Listed Companies In Bursa Malaysia

Foong, Wei Chee (2019) Corporate Environmental Management Disclosure And Firm's Performance : Evidence From Top 100 Public Listed Companies In Bursa Malaysia. [Final Year Project Report] (Unpublished)

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Abstract

The aim of this research paper is to determine the linkage between corporate environmental management disclosure and firm's financial performance by using the sample of top 100 public listed companies in Bursa Malaysia from the period 2012 to 2017, a total of six years. Therefore, the independent variables selected in this paper are corporate environmental management system (CEM) which include water management (WM), energy management (EM) and carbon management (CM). Meanwhile, the dependent variables are return on equity (ROE), return on sales (ROS), return on investment (ROI), return on invested capital (ROIC) and capital intensity (CI). Besides that, firm characteristics have been added in this paper as control variables: Firm characteristics that added in this paper were firm liquidity, size, leverage and age. All the data used in this paper were gathered from DataStream 5.0, Thomson Reuters Eikon Database, and respective annual reports of companies to certify originality of data. CEM data were gathered by employing content analysis. The empirical analysis indicated that carbon management is significant to the firm's financial performance (ROE, ROIC). This might be due to Malaysia government actively engage in carbon emission reduction program, thus firm will be more aware and put more effort on carbon management.

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