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Continue reading →: Literature Review: Practical Sustainability Strategies for Competitive Advantage
1. Introduction The second edition of Practical Sustainability Strategies: How to Gain a Competitive Advantage offers a comprehensive guide for organisations seeking to integrate sustainability into their core operations. Nassos and Avlonas contend that basic “eco-efficiency” focuses on minimising negative impacts, but this is insufficient for long-term success. They advocate…
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Continue reading →: Literature Review: The Evolution from Sustainability Reporting to Strategic Corporate Responsibility
Introduction Sustainability reporting has transitioned from voluntary corporate social responsibility disclosures to a structured and increasingly regulated aspect of corporate reporting. The development of global standards and regulatory frameworks demonstrates heightened demand for transparency, comparability, and accountability in environmental, social, and governance (ESG) disclosures. Nevertheless, challenges persist, such as selective…
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Continue reading →: Literature Review: The B Corp Framework and Its Relevance to Sustainability Reporting
Introduction Sustainability reporting has transitioned from voluntary corporate social responsibility disclosures to a more structured and regulated domain of corporate reporting. However, challenges such as lack of standardisation, limited comparability, selective disclosure, and concerns over greenwashing persist. In response, alternative frameworks designed to operationalise sustainability performance and enhance credibility have…
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Continue reading →: Literature Review: The Impact Challenge
Overview and ThesisAlessia Falsarone (2022) argues that the paradigm of sustainability reporting is transitioning from a framework of static compliance to a dynamic, data-driven discipline characterised as “data science for impact.” The central thesis posits that the “shareholder-first” approach to corporate reporting has historically fostered “accountability myopia,” where organisations focus…
About Me
Welcome to my research notes.
This site is a space where I document my PhD journey, particularly my reading notes, literature review reflections, and thoughts that arise in the course of research. Rather than keeping these notes privately in folders and documents, I have chosen to write them here as a way to think more clearly, track my progress, and cultivate a more disciplined research habit.
I am an in-house lawyer by profession, an accountant by training, and a lecturer by passion. I hold a Master of Laws from Nottingham Trent University (UK), a Master of Business Administration from Universiti Tun Abdul Razak (Malaysia), a Master of Corporate Law and Governance from Veritas University College (Malaysia), and a Master of Accountancy from SEGi University (Malaysia).
My Research
I am currently pursuing a PhD in Accounting at Management and Science University. My proposed research theme is “The Disciplining Effect of Malaysia’s National Sustainability Reporting Framework (NSRF) on the Substantive Integrity and Quality of Sustainability Disclosures.”
My research interest centres on whether Malaysia’s transition from voluntary sustainability reporting to a mandatory disclosure regime aligned with IFRS S1 and S2 will enhance transparency, accountability, and reporting credibility. Specifically, I aim to examine whether the NSRF exerts a substantive disciplining effect on corporate behaviour or, alternatively, fosters more advanced forms of symbolic compliance and technical obfuscation.
A central theme of my research is the “connectivity gap” between sustainability disclosures and financial statements. While companies increasingly address climate risks and sustainability commitments in narrative reporting, these disclosures are frequently not reflected in financial outcomes such as impairment assessments, provisioning, fair value measurements, or cost structures. My study examines whether sustainability-related disclosures are integrated into financial reporting and whether external assurance and emerging reporting infrastructure, including Malaysia’s Centralised Sustainability Intelligence platform, can enhance the substantive integrity and reliability of corporate sustainability reporting.
Research Notes 