Sustainability reporting model in the Malaysian palm oil industry: practices, limitations and challenges

Maizatulakma Abdullah and Gunnar Rimmel

Chapter 20 in Research Handbook on Sustainability Reporting, 2024, pp 368-383 from Edward Elgar Publishing

Abstract: There is no one-size-fits-all sustainability reporting model in practice. However, it is critical to understand the design of the model to ensure there is no room for manipulation by vested interests and to ensure the reported information has qualitative attributes. This study aims to explore the implementation of sustainability reporting model in the Malaysian palm oil industry. Specifically, it focuses on: (i) identifying the reporting entities and the reports they use to present information to stakeholders, including the forms, channels and scopes of such reports, and (ii) exploring the qualitative attributes of reported information, including the model limitations and challenges that can impede progress towards full transparency within this industry. Utilising a qualitative approach, this study reveals that the Malaysian palm oil industry exhibits a complex sustainability reporting model existing at both micro and macro levels, explicable through complex adaptive system theory.

Keywords: Business and Management; Economics and Finance; Environment; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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