The objective of this paper is to investigate the impact of sustainability reporting (SR) quality on the corporate financial performance (CFP) of initial public offering (IPO) in Malaysia. This research applies the OLS and WLS regressions through content analysis of annual reports. The data was collected from Datastream, where 131 IPOs listed companies on Bursa Malaysia between 2007 and 2017. The findings indicate a positive and negative association between SR and its components with CFP. It is found that there is a negative and significant association between the SR characteristics of employees and products with CFP. However, it was discovered that the societal and environmental components have a significantly positive association with CFP. This finding shows that SR practices might be seen as an attempt to enhance IPO performance. The findings can facilitate financial institutions and regulatory agencies in driving responsibility on the part of companies regarding SR issues. The firms should involve SR practices in their SR decisions. Thus, this study emphasises the significance of combining social and organisational activities.
Download full-text PDF |
Source |
|---|---|
| http://dx.doi.org/10.1007/s11356-023-28446-4 | DOI Listing |
Publication Analysis
Top Keywords
Similar Publications
Adolescence is characterized by heightened emotion dysregulation, impulsivity, and engagement in high-risk behaviors, such as substance use, violence, and unprotected sexual activity. Dialectical Behavioral Therapy for Adolescents (DBT-A) is an evidence-based intervention that targets emotion regulation and impulsivity among adolescents, proven effective at decreasing high-risk behaviors. However, limited research exists on adolescents' perceptions of DBT-A, particularly in schools.
View Article and Find Full Text PDFThere is a lack in understanding the reasons for different lengths of sick leave in patients who sustain ankle fractures. The aim of this study is to examine variations in the length of sick leave in ankle fracture patients and how treatment, type of ankle fracture and the patient-reported outcome are associated with the length of sick leave. In this study were data from the Swedish Social Insurance Agency (SSIA) and the Swedish Fracture Register (SFR), combined.
View Article and Find Full Text PDFTechnology usage and glycaemic outcomes in a single tertiary centre with an ethnically diverse and socioeconomically deprived cohort of children with type 1 diabetes mellitus.
Front Clin Diabetes Healthc
January 2025
Department of Endocrinology and Diabetes, Birmingham Women's and Children's NHS Foundation Trust, Birmingham, United Kingdom.
Background: The UK National Paediatric Diabetes Audit (NPDA) data reports disparities in Haemoglobin A1c (HbA1c) levels among children and young people (CYP) with Type 1 Diabetes (T1D), with higher levels in those of Black ethnic background and lower socioeconomic status who have less access to technology. We investigate HbA1c differences in a T1D cohort with higher than national average technology uptake where > 60% come from an ethnic minority and/or socioeconomically deprived population.
Design & Methods: Retrospective cross-sectional study investigating the influence of demographic factors, technology use, and socioeconomic status (SES) on glycaemic outcomes.
The quagga mussel, : a novel model for EcoEvoDevo, environmental research, and the applied sciences.
Front Cell Dev Biol
January 2025
Department of Evolutionary Biology, Unit for Integrative Zoology, University of Vienna, Vienna, Austria.
Bivalve mollusks are globally distributed in marine and freshwater habitats. While exhibiting a relatively uniform bodyplan that is characterized by their eponymous bivalved shell that houses the soft-bodied animal, many lineages have acquired unique morphological, physiological, and molecular innovations that account for their high adaptability to the various properties of aquatic environments such as salinity, flow conditions, or substrate composition. This renders them ideal candidates for studies into the evolutionary trajectories that have resulted in their diversity, but also makes them important players for research concerned with climate change-induced warming and acidification of aquatic habitats.
View Article and Find Full Text PDFEffects of mosquito-proofing storm drains on adult and larvae mosquito abundance: Protocol of the IDAlErt storm drAin randomiSed controlled trial (IDEAS).
MethodsX
June 2025
Heidelberg Institute of Global Health (HIGH), Heidelberg University Hospital, Heidelberg University, Heidelberg, Germany.
and mosquitoes, known for spreading arboviruses like dengue and West Nile, thrive in cities, posing health risks to urban populations. Climate change can create suitable climatic conditions for these vectors to spread further in Europe. Cities contain numerous landscape and infrastructure elements, such as storm drains, that allow stagnant water build-up facilitating mosquito breeding.
View Article and Find Full Text PDFWant AI Summaries of new PubMed Abstracts delivered to your In-box?
Enter search terms and have AI summaries delivered each week - change queries or unsubscribe any time!