ESG Practices in Ftse4good Bursa Malaysia Index

This study aims to investigate the environmental, social, and governance (ESG)
rating of publicly listed firms in the FTSE4 Good Bursa Malaysia Index (F4GBM
Index). The study is conducted using a sample of 100 public listed companies
and final of 26 publicly listed firms in the F4GBM Index as of December 2022.
The sampling period spanned in year of 2022. The study utilised the quantitative
research design to find that annual report and SPSS for descriptive statistical
analysis and data analysis. The study observed that the 26 companies were
disclosed ESG rating in their annual report are high level of ESG practices
disclosures with Global Reporting Initiative (GRI) reporting methodology, which
is approved by Bursa Malaysia for ESG reporting. This study adds to the existing
literature by examining Malaysian public listed companies in the F4GBM Index.
The study's results can greatly assist securities capital market investors in
Malaysia in making ESG investments. For public listed companies, being
recognised for their ESG standards may enhance their reputation and visibility,
while also promoting a culture of transparent disclosure and best practices.