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The study examines the quality of sustainability reporting (SR), the relationship between ownership structures (namely institutional ownership (IO), managerial ownership (MO), and family ownership (FO)) and SR, and the existence of a non-linear relationship between ownership structures and SR based on the inconsistent results of previous studies. The study collectedContinue Reading

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Manufacturers and consumers have become increasingly aware of the environmental impact of manufacturing and consumption. However, most businesses lack the commitment to adopt sustainable practices and transform themselves into a green business. This study aims to examine the factors that can influence sustainable supply chains within the plastic packaging industryContinue Reading

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This study investigates public personal traits and demographic factors influencing their acceptance of the implementation of carbon tax policy in Malaysia. Understanding the public’s acceptance behaviour becomes crucial as carbon tax gains attention in developing countries. Through an online survey of 566 respondents, the research employs multiple regression analysis, t-testContinue Reading

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Industri sawit sering berdepan dengan tekanan antarabangsa kerana dipercayai menyumbang kepada perubahan iklim, mengganggu ekosistem dan menyebabkan kemusnahan hutan. Syarikat sawit diminta menzahirkan akauntabiliti menerusi pelaporan maklumat alam sekitar. Kajian lepas menunjukkan syarikat tidak dapat memberi maklumat yang cukup kepada masyarakat global sehingga membawa kepada masalah asimetri maklumat. Masalah iniContinue Reading

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Whether medical, chemical, or nuclear, the laboratory presents inherent risks, which are further amplified by lab equipment usage. Ensuring laboratory safety in universities and research institutions is thus critical. Based on the knowledge, attitude, and practice model, this study examines how student knowledge, attitude, awareness, and organizational commitment impact theContinue Reading

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Many serious audit failures of listed companies, mainly in China, have spotlighted the suitability of the appointed audit firm with the companies’ market competitive strategy. This study argues that the adopted market competitive strategy, either offensive or defensive, may influence audit firm choice, but the associations remain unclear. This studyContinue Reading

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 Public service organizations in Malaysia must improve their performance and competitiveness to safeguard themselves against the potential negative consequences of their modest decline in these areas. Previous studies have recognized that talent management can significantly influence an organization’s performance, but theoretical and empirical research on this relationship remains limited withinContinue Reading

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Dalam mendepani persekitaran luaran yang semakin mencabar, pelancongan luar bandar sewajarnya bertindak lebih proaktif dalam mengkomersialkan produk mereka agar dapat terus berdaya saing. Begitu juga program inap desa yang menawarkan produk pelancongan unik dilihat berpotensi menyumbang kepada pembangunan sosioekonomi negara. Namun, terdapat program inap desa yang mengalami kadar penurunan pelancongContinue Reading

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Komitmen pekerja terus menjadi perhatian utama bagi perusahaan kecil dan sederhana (PKS) di Malaysia. Penurunan produktiviti PKS dan kerap bertukar pekerjaan di kalangan pekerja menyumbang kepada penurunan komitmen pekerja. Dari semasa ke semasa, para penyelidik telah menemukan cara untuk memaksimumkan potensi sumber manusia (HR) yang berbeza dan tersendiri serta caraContinue Reading