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 qualitatives 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. Utilizing 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.
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 qualitatives 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. Utilizing 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.
| Original language | English |
|---|---|
| Title of host publication | Research Handbook on Sustainability Reporting |
| Editors | Gunnar Rimmel, Guler Aras, Diogenis Baboukardos, Joanna Krasodomska, Christian Nielsen, Frank Schiemann |
| Number of pages | 383 |
| Publisher | Edward Elgar Publishing |
| Publication date | 17 Sept 2024 |
| Pages | 368 |
| ISBN (Print) | 9781035316250 |
| DOIs | |
| Publication status | Published - 17 Sept 2024 |
Keywords
- Complex Adaptive System Theory
- Malaysia
- Palm Oil
- Reporting Model
- Transparency
- Traceability