Machine Learning Techniques for IoT Security: A Bibliometric Analysis and Road-Mapping
Keywords:
sustainability reporting, oil and gas companies, MalaysiaAbstract
Lately, the contribution of businesses towards sustainable development is a major concern for the top management, investors, creditors, auditors as well as the government. United Nations Principles for Responsible Investment (UNPRI) proposes businesses to align their responsible investment practices with broader sustainable objectives and considering sustainability issues evaluation. Therefore, the purpose of this paper is to examine the level of sustainability reporting among the Malaysian oil and gas pubic listed companies. This study investigates the intensity of sustainability reporting on the basis of Bursa Malaysia’s sustainability Reporting Guide and Toolkits in a sample of 41 oil and gas listed companies for 10 years i.e., from 2008 to 2017. The data was collected from the annual reports which were sourced through the Bursa Malaysia’s website as well as the websites of the respective companies. The results infer that the overall sustainability reporting level among the sample companies are rather encouraging. This can be due to the pressure on the Malaysian companies to the adhere regulatory compliance that would oblige the strategic requirements of an organizations. This paper is unique in terms that it considers all the three dimensions of sustainability i.e. economic, environmental and social sustainability as most of the previous literature addressed these separately. Moreover, this study has important findings for regulators, practitioners, researchers and other stakeholders, as it sketches the efficacy and potential strengths of sustainability disclosure practices in the oil and gas companies.
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