Relationship of firm attributes, ownership structure and business network on climate change efforts: evidence from Malaysia

Abstract

Climate change has become an increasingly important issue in Malaysia. The main purpose of this study is to examine the relationship between firm characteristics, firm ownership, business networks and climate change mitigation activities in Malaysia. Firms' annual report and corporate social reporting (CSR) content analysis are used to obtain the climate change mitigation activities. Five main themes adopted from Freedman and Jaggi (2005) Freedman, M and Jaggi, B. 2005. Global warming, commitment to the Kyoto Protocol and accounting disclosures by the largest global public firms from polluting industries. Int J Account., 40(3): 215–232. [Crossref] , [Google Scholar] were measured using the weighted weighting schemes. The 2009 annual reports and CSR of 100 companies from seven industry memberships were selected. Of the 100 companies, 35 were members of the sustainable business networks in Malaysia. Size, profitability, industry membership, government ownership and business network were found to be positively and significantly related to climate change mitigation efforts. Only foreign ownership was found to be negatively related. This research suggests that climate change mitigation efforts from members of sustainability business network are higher compared to those of non-members. This implies that such networks could help to promote better sustainability practices.

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