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Sector-Specific Analysis of ESG Trends using Glassdoor Ratings in Malaysia

Mohd Shazwan Mohd Ariffin et al.

Asia-Pacific Management Accounting Journal2025https://doi.org/10.24191/apmaj.v24i2-10article
ABDC C
Weight
0.50

What the paper says

Environmental, social and governance (ESG) performance has become a key determinant of corporate sustainability and reputation. This study examined sector-specific ESG trends among Malaysian listed companies using Glassdoor ratings, offering a novel approach to understanding employee perceptions of ESG practices. The study employed a cross-sectional analysis of 93 Malaysian listed firms for the financial year 2023. ESG scores were obtained from the Refinitiv Eikon dataset, while employee perceptions were measured using Glassdoor ratings. Multiple regression analysis was conducted across nine industry sectors to evaluate the influence of firm size, total assets, and market capitalization on ESG performance. Findings revealed that the consumer services sector demonstrated a significant positive relationship between ESG performance and market capitalization, indicating that larger firms tend to have stronger ESG commitments. The result highlighted the role of sectoral differences in ESG adoption and emphasized the importance of employee perspectives in evaluating corporate sustainability efforts. Future research should explore longitudinal data and incorporate qualitative methods to gain deeper insights into the evolving impact of ESG initiatives on workplace culture and employee engagement.

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https://doi.org/https://doi.org/10.24191/apmaj.v24i2-10

Or copy a formatted citation

@article{mohd2025,
  title        = {{Sector-Specific Analysis of ESG Trends using Glassdoor Ratings in Malaysia}},
  author       = {Mohd Shazwan Mohd Ariffin et al.},
  journal      = {Asia-Pacific Management Accounting Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.24191/apmaj.v24i2-10},
}

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Sector-Specific Analysis of ESG Trends using Glassdoor Ratings in Malaysia

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.