The transformation of Malaysia airports towards the sustainable development goals (SDGs): institutional logic perspective

Zamzulaila Zakaria et al.

Journal of Accounting & Organizational Change2026https://doi.org/10.1108/jaoc-04-2025-0099article
AJG 2ABDC B
Weight
0.50

Abstract

Purpose Drawing on institutional logic, this paper aims to explore the transformation of Malaysia Airports (MAs) towards the Sustainable Development Goals (SDGs). Specifically, the authors trace the influence of institutional logic on operational practices during the early adoption of SDGs, and how the airport management demonstrates accountability towards the SDGs via sustainability reporting. Design/methodology/approach This study reviewed the sustainability reports of MAs from 2015 to 2023, and conducted interviews with 27 people representing the management of the airports, regulators and representatives from Non-Governmental Organisations. Data from the interviews and the sustainability reports were analysed using thematic analysis. Findings This study shows how safety logic and market logic influence the alignment of MAs with SDGs. The authors show that safety and market logics enable operational actors to make sense of the sustainability practices within their day-to-day activities. The authors find that the safety logic appeals to the operational members’ perceived values and rules in airport practices, whereas the market logic appeals to operational members’ desire and emotions for reputation and performance. The examination of MAs’ materiality assessment reveals that the airports are demonstrating positive progress towards the SDGs, but continuously prioritise economic and safety pillars over environmental ones. Originality/value This paper advances institutional logic by focusing on how the coherence between safety and market logics bridges the MAs’ alignment with SDGs. The results show that the airports are making good progress in their sustainability pillars; nonetheless, fostering shared accountability within the aviation sector is necessary to further advance sustainability.

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https://doi.org/https://doi.org/10.1108/jaoc-04-2025-0099

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@article{zamzulaila2026,
  title        = {{The transformation of Malaysia airports towards the sustainable development goals (SDGs): institutional logic perspective}},
  author       = {Zamzulaila Zakaria et al.},
  journal      = {Journal of Accounting & Organizational Change},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1108/jaoc-04-2025-0099},
}

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The transformation of Malaysia airports towards the sustainable development goals (SDGs): institutional logic perspective

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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

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