scholarly journals The Legal Framework of Shareholders Activism in Malaysia in Promoting Environmental, Sustainability and Governance (ESG)

2021 ◽  
Vol 6 (16) ◽  
pp. 203-208
Author(s):  
Muhammad Umar Abdul Razak ◽  
Wan Zulhafiz Wan Zahari ◽  
Abdul Mu'iz Abdul Razak ◽  
Azlan Roni ◽  
Nurul Ula Ulya

Environmental, sustainability and governance (ESG) are components in a corporate sustainability reporting. This paper analysed the legal framework in Malaysia to promote ESG. It employed library-based doctrinal study and comparative legal analysis in a descriptive, analytic and prescriptive manner. Despite the availability of legal framework, the shareholder’s proposal is mostly turned down in general meeting. Nevertheless, there is a growing trend of shareholders activist advocating ESG-related matters. This paper contributes to the discussion on strengthening the framework to promote ESG reporting practices in Malaysia. Keywords: ESG; shareholders activism, shareholder’s proposal, eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v6i16.2663

2020 ◽  
Vol 4 (17) ◽  
pp. 63-77
Author(s):  
Mohamad Sufian Hasim ◽  
Wan Farissa Haslin Wan Azam ◽  
Ahmad Ezanee Hashim ◽  
Nor Rima Muhamad Ariff

Sustainable energy initiatives are one of the substantial measures toward achieving environmental sustainability goals and should be adopted by facilities management practices in university. This paper examined the sustainable energy initiatives implemented at three (3) participated universities with the objectives to identify the most current effective initiatives undertaken and to propose future improvement strategies. The perception of six (6) key persons was observed via a semi-structured interview. The most implemented strategies were establishing energy awareness programs, adopting energy-efficient appliances and equipment, managing time schedules, and implementing the prepaid metering system. The study suggested that the firm commitments and participation from all parties in universities are needed towards achieving a sustainable campus. Keywords: Sustainable Energy; Energy Conservation; Energy Efficiency; Sustainable Facilities Management 2398-4279 © 2019 The Authors. Published for AMER ABRA CE-Bs by E-International Publishing House, Ltd., UK. This is an open-access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer-review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ajqol.v4i17.201


2019 ◽  
Vol 4 (11) ◽  
pp. 195
Author(s):  
Irini Ibrahim ◽  
Khor Poy Hua ◽  
Sodiq Omoola

Following the activities of a tyre recycling company in Johor, Malaysia, over 2000 people fell sick and 111 schools were shut when toxic substances were released into the Sungai Kim Kim, a river in Pasir Gudang. This paper examines the relevance of corporate environmental responsibility (CER) policy framework in ensuring constant environmental sustainability by corporate bodies in Malaysia. The paper adopts a comparative law research methodology to assess the potential impact of environmentally sustainable corporate social responsibility across two jurisdictions i.e., Malaysia and India. Looking at existing CER framework in another jurisdiction, the paper argues that voluntary and mandatory CER can strengthen existing environmental regulations in Malaysia under the environmental regulation in Malaysia.Keywords: Environment, Corporate Environment Responsibility, Malaysia, IndiaeISSN: 2398-4287 © 2019. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.DOI: https://doi.org/10.21834/e-bpj.v4i11.1662


2021 ◽  
Vol 6 (18) ◽  
Author(s):  
Nadia Omar ◽  
Wan Liza Md Amin ◽  
Nurazlina Abdul Raof

Countries worldwide have lost billions of dollars in tax revenue due to tax evasion on income from offshore bank accounts. This has become an increasing challenge in a rising digital economy, necessitating advanced measures to combat offshore tax evasion. Hence, this paper aims to provide an overview and critical analysis of the approaches taken by the United States, the United Kingdom, and Malaysia to curb offshore tax evasion strategies used by multinational corporations and individual taxpayers. This paper employs library-based doctrinal study and comparative legal analysis in a descriptive, analytic provision, and prescriptive manner. Keywords: Offshore Tax Evasion, Tax Loopholes, Law Reform eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v6i18.3019


2021 ◽  
Vol 6 (16) ◽  
Author(s):  
Muhamad Ikhwan bin Mohd Zain ◽  
Nur Ezan Rahmat ◽  
Mohd Naqiuddin Zulkarnain ◽  
Shipra Awasthi

Plagiarism is not a recent issue as it exists for a long time, and it is still happening especially within the academic world. The study aims to examine the applicable laws relating to plagiarism from the academician's perspective by referring to India as the benchmark jurisdiction. As the findings show that there are no standard policies for all educational institutions to cope with plagiarism, Malaysian government need to address the gap in current regulations by having uniform legislation to all institutions pertaining on academic misconduct of the academicians. Keywords: 'academic plagiarism'; 'research plagiarism misconduct'; 'plagiarism policy’ eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI:


2021 ◽  
Vol 6 (SI5) ◽  
pp. 49-54
Author(s):  
Nadzriah Ahmad ◽  
Abdul Ghafur Hamid ◽  
Saodah Wok

Children subjected to suspensions and expulsions from schools are often more susceptible to truancy and anti-social behaviour. Therefore, the objectives of this paper are (a) to examine the adequacy of the existing legal framework in providing effective crime prevention measures in schools and whether the laws are meeting the international legal framework; and (b) to propose viable crime prevention measures that help address the disciplinary problems in schools. A qualitative study is undertaken to meet these objectives, and the findings from this study can help schools develop more holistic measures in addressing disciplinary cases of children in schools. Keywords: disciplinary cases; punishments, restorative justice; juvenile justice system. eISSN: 2398-4287 © 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: 


2018 ◽  
Vol 3 (8) ◽  
pp. 117
Author(s):  
Mariia Eduardovna Ermilova ◽  
Mitsunari Terada ◽  
Isami Kinoshita

During the last century, global problems initiated the studies on a linkage between local culture and sustainability. Local craft production considered one of the way of sustainable community development, preserving the cultural connection with the natural environment, contributing to economic, social and environmental sustainability. This study aims to investigate origins of the traditional Japanese Tsurushibina decoration craft, its connection to natural environment, history of origin, preservation and use in Inatori district and consider the possibilities to use the Tsurushibina decoration craft for sustainable community development.eISSN: 2398-4287 © 2018. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.DOI: https://doi.org/10.21834/e-bpj.v3i8.1416


2018 ◽  
Vol 3 (13) ◽  
pp. 168-176 ◽  
Author(s):  
Firdaus Chek Sulaiman ◽  
Norajlin Jaini ◽  
Ely Rouzee Jamaluddin ◽  
Nur Idzhainee Hashim

Marine tourism is one of the main factors contributing to the growth of the tourism sector in Malaysia.  Malaysia is among the countries that have assets of most beautiful islands with diverse marine life. It is attracting visitors to enjoy the beauty of the sea nature. The vibrant activity was an opportunity for local community to engage in the tourism sector. Thus, this study was conducted to determine the perceptions of local community towards the impact of tourism activities in Pulau Pangkor. The study involved 150 respondents among the local community that involved in the tourism sector.Keywords: marine tourism, environmental sustainability, local tour business, local tour operators.eISSN 2398-4279 © 2018. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ajqol.v3i13.174


2021 ◽  
Vol 6 (18) ◽  
Author(s):  
Nurazlina Abdul Raof ◽  
Norazlina Abdul Aziz ◽  
Wan Liza Md Amin @ Fahmy ◽  
Nadia Omar

Section 17A of the Malaysian Anti -Corruption Commission Act 2009 imposes liability on business entities and their management if persons associated with them offer a bribe for their benefit. It provides a new regulatory capture to the meaning ‘Associated Person’ and corporate liability. This doctrinal research highlights the associated person legal framework that business entities should take cognisance of and incorporate in business operations. A comparative approach is undertaken to investigate how other jurisdictions deal with the issue. The study’s findings are significant to Malaysia’s business entities in curbing the associated person’s corruption acts. Keywords: corporate liability; associated person; corporate corruption; risk assessment  eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v6i18.3091


Accounting ◽  
2021 ◽  
pp. 151-160
Author(s):  
Vineet Chouhan ◽  
Raj Bahadur Sharma ◽  
Shubham Goswami

Sustainability reporting, under organizational reporting framework, gives information about economic, environmental, social, and governance performance (GRI). Corporate sustainability reporting has a strong practice of environmental reporting with corporate principles. Despite various guidelines such as GRI, the reporting and presentation of sustainable items are not common in practice. The study aims to analyze the current sustainability of Accounting Practices in Indian Cement Companies. To analyze the same, researchers have taken a case study of five prominent cement companies, JK Cement Ltd., Shree Cement Ltd., ACC Cement Ltd., Binani Cement Ltd., and Ambuja Cement. The study observed the common reporting methods of the selected companies under various common heads in the Indian Cement companies and later to make a comparison amongst them, further by taking the views of the company respondents, with a questionnaire. For measuring combined effect of the selected companies, financial and non-financial disclosure of the selected 13 items for sustainable reporting has been considered, and to analyze the independent variables having influenced upon the combined effect of dependent variables MANOVA statistical technique was applied. It was found that there is a critical difference in the reporting of financial and non-financial sustainability factors by Indian cement companies. The study concluded that the corporations should follow the best standards of environmental sustainability for strengthening their activities and documentation on sustainable growth.


2018 ◽  
Vol 3 (14) ◽  
pp. 30
Author(s):  
Jingjing Wang ◽  
Yiru Pan ◽  
Karim Hadjri

Cohousing is a new collaborative housing concept to foster closer social bonding and sustainable communities. This paper discusses the key principles, priorities, and challenges of Cohousing design through interviews with four architects and four Cohousing community residents. The interviews were carried out 1) to demonstrate the application of the design standards, 2) to understand residents’ thinking and behaviour change, and 3) to establish the environmental and social sustainability in a cohousing setting. The findings could lead to a toolkit and guide for Cohousing design process and to establish a better understanding of Cohousing design and development process in the UK.Keywords: Cohousing Community; Cohousing Design; Environmental Sustainability; Social Sustainability;eISSN 2398-4295 © 2018. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open-access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.


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