Business environmentalism strategy, competitive advantage and organisational performance in Malaysian hotel industry / Junaidah Jaidi

As the today’s tourists are becoming increasingly concerned with the environment and environmental products, the management teams within the hotel industry believe that the integration of environment aspects into their business strategies will lead to better organisational performance. Hotel managers believe that the environmental integration is able to create value and competitive advantage. This research, which is grounded in the resource-based view, examined the relationship between business environmentalism strategy (corporate environmentalism and environmental management accounting practices) and organisational performance among Malaysian hotels. This research further examined the mediating role of competitive advantage on the link between environmental business strategy and organisational performance. Employing the simple random technique, data were collected from 122 hotel managers from 3 to 5-star hotels in Malaysia. The data was analysed using the Partial Least Squares (PLS) approach to Structural Equation Model (SEM). Results of the hypotheses testing showed that all seven hypotheses were supported. Thus, it was concluded that both corporate environmentalism and environmental management accounting practices have a positive and significant relationship with organisational performance. It was also found that competitive advantage partially mediated the relationship between corporate environmentalism and environmental management accounting practices with organisational performance

Ownership structure and corporate social responsibilities disclosures in Malaysian companies

This paper investigates the link between Ownership Structure and the quantity of CSR in annual reports. This study used content analysis and a dataset from Malaysian companies listed in Bursa Malaysia. The results based on the full regression model with three variables Managerial ownership, Government ownership, and Foreign ownership. The findings of this study indicated that two variables, Government ownership and Foreign ownership is associated with the extent of CSRD. The other predictive variable, Managerial ownership was found to be significant but not in the predicted direction. Thus, the hypothesis was not supported