Citation

Hossain, Mohammad Imtiaz (2024) Antecedents and consequence of corporate sustainable performance in Malaysian manufacturing companies. PhD thesis, Multimedia University.

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Abstract

The manufacturing sector plays a pivotal role in a nation‘s economic development by significantly contributing to GDP and creating employment opportunities. However, it also poses severe global environmental issues, particularly in Malaysia, which is evident through indicators such as greenhouse gas emissions, pollution levels, and official reports from the Department of Statistics. In response to these challenges, this study investigates the antecedents influencing corporate sustainability performance in Malaysian manufacturing companies and their effects. Based on a comprehensive literature review, this research identifies several vital antecedents, including green governance, investment, collaboration, leadership, and technology. Furthermore, it examines the consequential effect of corporate sustainability performance on shared prosperity. Moreover, this study considers the moderating influence of green reputation and the mediating role of green management accounting practices within this context. By exploring these dimensions, it seeks to provide insights into how Malaysian manufacturing companies can enhance their sustainability practices and contribute positively to the environment and economy. The current research employs the Technology, Organization, Environment (TOE) theory, Natural Resource-Based view (NRBV) theory, Institutional theory, and Stakeholder theory as foundational frameworks. It utilizes a quantitative methodology, adopting a positivist philosophy and inductive approach with a cross-sectional time horizon. Census sampling and structured questionnaires are used to achieve the research objectives. The study utilizes measurements adapted from previous studies for all variables except green governance and corporate shared prosperity. Information on 455 ISO 14001 listed companies has been collected from the Federation of Malaysian Manufacturers directory (52nd edition), comprising the population of this study. From the 455 questionnaires distributed, 251 responses were received, and 245 firms‘ responses were analyzed using the Statistical Package for Social Sciences (SPSS) and partial least squares-structural equation modeling (PLS-SEM), with organizations as the unit of analysis. The results indicate that green governance, technology adoption, green management accounting practices, and green reputation significantly and positively influence corporate sustainability performance. However, green investment, green collaboration, and green leadership have little effect. Additionally, green governance, green investment, green leadership, and green technology adoption have significant and positive impacts on green management accounting practices, while green collaboration has an insignificant effect. Corporate sustainability performance demonstrates a positive and significant impact on corporate shared prosperity. Except for green collaboration, independent variables exhibit mediation with green management accounting practices. However, green reputation moderates the association between green management accounting practices and corporate sustainability performance. Control variables include the type of company, years of business operation, annual sales, number of employees, and ownership structure. This study expands knowledge on green manufacturing strategies, methods, and performance while extending theoretical understanding. The development of scales for green governance and corporate shared prosperity constitutes a significant methodological contribution. The research findings support adopting green practices and leadership among managers and staff to achieve corporate sustainability performance. Moreover, the research aligns with the Malaysian government‘s commitments, including the Nationally Determined Contribution (NDC) towards the Paris Agreement for lowering carbon emissions, the Shared Prosperity 2030 vision, and proposed Key Economic Growth Activities (KEGA) aimed at various economic development.

Item Type:	Thesis (PhD)
Additional Information:	Call No.: HC445.5.Z9 M64 2024
Uncontrolled Keywords:	Sustainable development—Malaysia
Subjects:	H Social Sciences > HC Economic History and Conditions > HC94-1085 By region or country
Divisions:	Faculty of Management (FOM)
Depositing User:	Ms Nurul Iqtiani Ahmad
Date Deposited:	04 Jul 2025 02:15
Last Modified:	04 Jul 2025 02:15
URII:	http://shdl.mmu.edu.my/id/eprint/14216

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