Publication: Do Some Sustainability Reporting Measures Enable Esg Greenwashing: A Case Study Of Oil And Gas Industry In Malaysia
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Date
2024
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Universal Publishers - Boca Raton, Florida, USA
Abstract
This case study analyze does the sustainability reporting measure enable ESG greenwashing for an oil and gas company in Malaysia. Based on relevant literature sourced from publicly accessible databases, assumptions for identifying occurrences of greenwashing have been categorized for analysis. This qualitative and exploratory study utilizes thematic analysis of company disclosures and information obtained from publicly available sources. The findings supported the hypothesis that there would be greenwashing in connection with sustainability reporting. The findings also showed that there is little influence of the
independent report verification process in thwarting this possible practice. This study adopts an interdisciplinary approach, analyzing publicly available information from 2020 until recently and comparing it with the content of sustainability reports. The main finding shows that regardless of the determination of greenwashing in this particular case, there are elements within the company's sustainability reports that could be interpreted as greenwashing, Analyzing this information from different angles can improve comprehension of sustainability reporting and prompt consideration of the importance of ESG communication, underscoring
the necessity for better disclosure of non-financial data.
Description
Global Business and Management Research: An International Journal, Volume 16 Issue 3 Page (123–128)
Keywords
Sustainability Reporting, Greenwashing, Environmental Social Governance (ESG)
Citation
Nurul Nazlia Jamil & Ersa Tri Wahyuni Do Some Sustainability Reporting Measures Enable ESG Greenwashing: A Case Study of Oil and Gas Industry in Malaysia. (2024). Global Business and Management Research: An International Journal, 16(3), 123–128.