The purpose of this study is to examine the availability, extent and quality of Sustainability Reporting (SR) by Malaysian firms subsequent to the mandatory disclosure. Based on an across-industry sample of 300 firms in 2011, the results indicate that despite the mandatory disclosure, 3% of the sampled firms failed to make such reporting. Furthermore, in both aspects of extent and quality, human-related sustainability engagement, which consists of the workplace and community themes are found to be the favorite themes to be reported. Meanwhile, firms in the infrastructure, finance and plantation industries perform the best of extent and quality of SR, while firms in hotel industry marks the poorest in quality and lowest in extent of SR.

Business sectors face the advent of digitalisation, bringing attention to e-waste, or waste generated from obsolete electrical and electronic appliances. In addressing this issue, the study intends to examine e-waste disclosure by Bursa Malaysia listed firms. Specifically, this study investigates the extent and quality of e-waste disclosure, observes whether the reporting differs between industries and the boards on which the firms are listed, and investigates if e-waste disclosure is associated with firm and board characteristics. A total of 92 firms in the telecommunication and technology industries, listed on the Main and Ace boards of Bursa Malaysia, were selected as samples. The results reveal that despite an indication that e-waste reporting applies to the two sectors, only 16% of the firms report their commitment to managing e-waste. The disclosure shows how e-waste reporting is low in quantity and is circulated with only very general, qualitative information. An independent sample t-test reveals that firms listed on the Main board report significantly more e-waste information than their counterparts. Another t-test indicates an insignificant difference in e-waste disclosure between the firms under study. Furthermore, firm size significantly impacts e-waste disclosure, while firm performance, board size, and board gender diversity show insignificant impact. The results of this preliminary study shed some light on business firms’ commitment towards their e-waste management and reporting, which is a substantial factor for Malaysia to achieve environmental sustainability.

The construction sector in Malaysia plays a crucial role in contributing to the country’s development. Despite its significant contribution, the construction industry in Malaysia is struggling with challenges related to carbon dioxide emissions and sustainability. Consequently, this research investigates the issue of environmental sustainability within the Malaysian construction industry. It also assesses the influence of strategic management accounting (SMA) methods, such as kaizen costing, life cycle costing (LCC), and environmental management accounting (EMA) on the environmental sustainability of the Malaysian construction industry. To conduct this study, a questionnaire survey was administered to firms listed by Construction Industry Development Board (CIDB), specifically targeting G7 construction firms. A quantitative approach was employed, utilizing Partial Least Squares Structural Equation Modelling (PLS-SEM) to validate the proposed hypotheses. The findings of the study indicate that the adoption of both kaizen costing and LCC have significant impacts on the environmental sustainability practices in the Malaysian construction industry. However, the study reveals EMA has an insignificant impact on environmental sustainability practices. As the world collaboratively strives towards achieving Sustainable Development Goals (SDGs) by 2030, this study primarily contributes by illuminating Malaysia’s progress towards these goals, particularly in the context of SDG12, Target 12.5 which emphasizes sustainable waste management and a substantial reduction in waste generation.