{"id":"https://openalex.org/W2937076403","doi":"https://doi.org/10.32861/jssr.spi6.515.521","title":"Does ESG Disclosure Create Value to Firms? The Malaysian Case","display_name":"Does ESG Disclosure Create Value to Firms? The Malaysian Case","publication_year":2018,"publication_date":"2018-12-26","ids":{"openalex":"https://openalex.org/W2937076403","doi":"https://doi.org/10.32861/jssr.spi6.515.521","mag":"2937076403"},"language":"en","primary_location":{"id":"doi:10.32861/jssr.spi6.515.521","doi":"https://doi.org/10.32861/jssr.spi6.515.521","is_oa":true,"landing_page_url":"https://doi.org/10.32861/jssr.spi6.515.521","pdf_url":null,"source":{"id":"https://openalex.org/S4210197040","display_name":"The Journal of Social Sciences Research","issn_l":"2411-9458","issn":["2411-9458","2413-6670"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20"],"host_organization":"https://openalex.org/P4365393707","host_organization_name":"Academic Research Publishing Group","host_organization_lineage":["https://openalex.org/P4365393707"],"host_organization_lineage_names":["Academic Research Publishing Group"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Journal of Social Sciences Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.32861/jssr.spi6.515.521","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Y. Y. Yip*","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405278136","display_name":"Politeknik Merlimau Melaka","ror":"https://ror.org/053559a95","country_code":"MY","type":"education","lineage":["https://openalex.org/I4405278136"]},{"id":"https://openalex.org/I885383172","display_name":"National University of Malaysia","ror":"https://ror.org/00bw8d226","country_code":"MY","type":"education","lineage":["https://openalex.org/I885383172"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Y. Y. Yip*","raw_affiliation_strings":["Department of Mechanical Engineering, Politeknik Merlimau, 77300 Merlimau, Melaka","Fakulti Pendidikan, Universiti Kebangsaan Malaysia, 43600, Bangi Selangor, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Mechanical Engineering, Politeknik Merlimau, 77300 Merlimau, Melaka","institution_ids":["https://openalex.org/I4405278136"]},{"raw_affiliation_string":"Fakulti Pendidikan, Universiti Kebangsaan Malaysia, 43600, Bangi Selangor, Malaysia","institution_ids":["https://openalex.org/I885383172"]}]},{"author_position":"last","author":{"id":null,"display_name":"H. H. Lee","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405278136","display_name":"Politeknik Merlimau Melaka","ror":"https://ror.org/053559a95","country_code":"MY","type":"education","lineage":["https://openalex.org/I4405278136"]},{"id":"https://openalex.org/I885383172","display_name":"National University of Malaysia","ror":"https://ror.org/00bw8d226","country_code":"MY","type":"education","lineage":["https://openalex.org/I885383172"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"H. H. Lee","raw_affiliation_strings":["Department of Mechanical Engineering, Politeknik Merlimau, 77300 Merlimau, Melaka","Fakulti Pendidikan, Universiti Kebangsaan Malaysia, 43600, Bangi Selangor, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Mechanical Engineering, Politeknik Merlimau, 77300 Merlimau, Melaka","institution_ids":["https://openalex.org/I4405278136"]},{"raw_affiliation_string":"Fakulti Pendidikan, Universiti Kebangsaan Malaysia, 43600, Bangi Selangor, Malaysia","institution_ids":["https://openalex.org/I885383172"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.3343,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.7306535,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":null,"issue":"SPI6","first_page":"515","last_page":"521"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/esg-disclosure","display_name":"ESG disclosure","score":1.0},{"id":"https://openalex.org/keywords/organizational-values","display_name":"organizational values","score":0.4440000057220459},{"id":"https://openalex.org/keywords/tobin-s-q","display_name":"Tobin's Q","score":0.9959999918937683},{"id":"https://openalex.org/keywords/environmental-disclosure","display_name":"environmental disclosure","score":0.7160000205039978},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.6690000295639038},{"id":"https://openalex.org/keywords/social-disclosure","display_name":"social disclosure","score":0.843999981880188},{"id":"https://openalex.org/keywords/non-financial-reporting","display_name":"non-financial reporting","score":0.9359999895095825},{"id":"https://openalex.org/keywords/malaysian-firms","display_name":"Malaysian companies","score":0.6389999985694885},{"id":"https://openalex.org/keywords/social-norms","display_name":"social norms","score":0.5839999914169312},{"id":"https://openalex.org/keywords/market-valuation","display_name":"market valuation","score":0.46399998664855957}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.8020933270454407},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.723922073841095},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.676375687122345},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.6127637028694153},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.601341187953949},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.5763235688209534},{"id":"https://openalex.org/C8901936","wikidata":"https://www.wikidata.org/wiki/Q1050524","display_name":"Tobin's q","level":2,"score":0.5039905905723572},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.46284836530685425},{"id":"https://openalex.org/C202552767","wikidata":"https://www.wikidata.org/wiki/Q1901350","display_name":"Market value","level":2,"score":0.4530368745326996},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22548890113830566},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.22500178217887878},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.1607857346534729},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.32861/jssr.spi6.515.521","doi":"https://doi.org/10.32861/jssr.spi6.515.521","is_oa":true,"landing_page_url":"https://doi.org/10.32861/jssr.spi6.515.521","pdf_url":null,"source":{"id":"https://openalex.org/S4210197040","display_name":"The Journal of Social Sciences Research","issn_l":"2411-9458","issn":["2411-9458","2413-6670"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20"],"host_organization":"https://openalex.org/P4365393707","host_organization_name":"Academic Research Publishing Group","host_organization_lineage":["https://openalex.org/P4365393707"],"host_organization_lineage_names":["Academic Research Publishing Group"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Journal of Social Sciences Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:arp:tjssrr:2018:p:515-521","doi":null,"is_oa":false,"landing_page_url":"https://www.arpgweb.com/journal/7/special_issue/12-2018/6/4","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"doi:10.32861/jssr.spi6.515.521","doi":"https://doi.org/10.32861/jssr.spi6.515.521","is_oa":true,"landing_page_url":"https://doi.org/10.32861/jssr.spi6.515.521","pdf_url":null,"source":{"id":"https://openalex.org/S4210197040","display_name":"The Journal of Social Sciences Research","issn_l":"2411-9458","issn":["2411-9458","2413-6670"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20"],"host_organization":"https://openalex.org/P4365393707","host_organization_name":"Academic Research Publishing Group","host_organization_lineage":["https://openalex.org/P4365393707"],"host_organization_lineage_names":["Academic Research Publishing Group"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Journal of Social Sciences Research","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":18,"referenced_works":["https://openalex.org/W155177971","https://openalex.org/W1482907483","https://openalex.org/W1495694890","https://openalex.org/W1539265701","https://openalex.org/W1736209534","https://openalex.org/W1820801730","https://openalex.org/W1981838245","https://openalex.org/W1986650649","https://openalex.org/W2010574079","https://openalex.org/W2040410272","https://openalex.org/W2050226767","https://openalex.org/W2105295108","https://openalex.org/W2109406886","https://openalex.org/W2116870855","https://openalex.org/W2138473441","https://openalex.org/W2150806568","https://openalex.org/W3033694622","https://openalex.org/W6939865102"],"related_works":["https://openalex.org/W4401524397","https://openalex.org/W4383877128","https://openalex.org/W2897049397","https://openalex.org/W7221517921","https://openalex.org/W7217979698","https://openalex.org/W7204276899","https://openalex.org/W3170877846","https://openalex.org/W7220522920","https://openalex.org/W4387978943","https://openalex.org/W4415869129"],"abstract_inverted_index":{"We":[0],"examine":[1],"whether":[2],"ESG":[3,36],"(Environmental,":[4],"Social":[5],"and":[6,39,42],"Governance)":[7],"disclosure":[8,37,80],"creates":[9],"value":[10],"to":[11,60],"Malaysian":[12,20,54,82],"firms.":[13],"Based":[14],"on":[15],"the":[16,34,67,75],"dataset":[17],"of":[18,71,77],"37":[19],"publicly":[21],"traded":[22],"firms,":[23],"our":[24],"results":[25],"obtained":[26],"from":[27],"various":[28],"panel":[29],"regression":[30],"models":[31],"show":[32],"that":[33,53],"overall":[35],"score":[38],"its":[40],"environmental":[41],"governance":[43],"pillars":[44],"are":[45],"positively":[46],"associated":[47],"with":[48],"Tobin\u2019s":[49],"Q.":[50],"This":[51],"implies":[52],"firms":[55],"which":[56],"act":[57],"in":[58,81],"accordance":[59],"social":[61],"norms":[62],"will":[63],"be":[64],"rewarded":[65],"by":[66],"market.":[68,83],"The":[69],"outcomes":[70],"this":[72],"research":[73],"highlight":[74],"importance":[76],"non-financial":[78],"data":[79]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":5},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2019-04-25T00:00:00"}
