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Common Sustainability Matter Reporting Affect on Company Values in the Energy Sector

Table 1: Variable Description

Categories Variable Description Reference
Dependent variable Company Values Company Value, measured by share price RM per share. Khin et al. (2022)
Independent variables · AntiCorruption Dummy variable for the application of anti corruption policies in the company 1 and 0 otherwise Bursa Malaysia
Community or Society Dummy variable for the application of community or society activities in the company 1 and 0 otherwise Bursa Malaysia
Diversity Dummy variable for the application of diversity policies in the company 1 and 0 otherwise Bursa Malaysia
Energy management Dummy variable for the application ofEnergy Management policies in thecompany 1 and 0 otherwise Bursa Malaysia
Health and safety Labour Practices and Standards Supply Chain Management Data Privacy and Security Water Dummy variable for the application of Health and Safety policies in the company 1 and 0 otherwise.Dummy variable for the application of Labour Practices and Standards policies in the company 1 and 0 otherwise.Dummy variable for the application of Supply Chain Management policies in the company 1 and 0 otherwise. Dummy variable for the application of Data Privacy and Security policies in the company 1 and 0 otherwiseDummy variable for the application of Water policies in the company 1 and 0 otherwise Bursa Malaysia Bursa Malaysia Bursa MalaysiaBursa MalaysiaBursa Malaysia
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