@incollection{,
	
					
					
					515F9E5BE7437A147948F3CC954259D7
				,
	author={{Mohammad ShahanshaMolla} and {Dr. Yusnidah BtIbrahim} and {Dr. Zuaini BtIshak}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}19118
}

@incollection{b0,
	
	
		,
	title={{The impact of the pursuit of sustainability on the financial performance of the firm}}
		,
	author={{
			MAdams
		} and {
			BThornton
		} and {
			MSepehri
		}}
		
		
	
	
		,
	journal={{Journal of Sustainability and Green Business}}
		
			1
			
			,
	year={2012}
		
	

}

@incollection{b1,
	
	
		,
	title={{Corporate social responsibility disclosure in Malaysia: An analysis of annual reports of KLSE listed companies}}
		,
	author={{
			NN NAhmad
		} and {
			MSulaiman
		} and {
			DSiswantoro
		}}
		
		
	
	
		,
	journal={{International Journal of Economics}}
		
			11
			1
			
			,
	year={2003}
		
	
	,
	note={Management and Accounting}

}

@book{b2,
	
	
		,
	title={{What is sustainability}}
		,
	author={{
			Aicpa
		}}
		
		
			,
	year={2011. April 08. 2017}
		
	
	,
	note={Retrieved}

}

@incollection{b3,
	
	
		,
	title={{The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting}}
		,
	author={{
			SAAl-Tuwaijri
		} and {
			TEChristensen
		} and {
			KHughes
		}}
		
		
	
	
		,
	journal={{Organizations and Society}}
		
			29
			5
			
			,
	year={2004}
		
	

}

@incollection{b4,
	
	
		,
	title={{Sustainability practices and corporate financial performance: A study based on the top global corporations}}
		,
	author={{
			RAmeer
		} and {
			ROthman
		}}
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			108
			1
			
			,
	year={2012}
		
	

}

@incollection{b5,
	
	
		,
	title={{The impact of government and foreign affiliate influence on corporate social reporting: The case of Malaysia}}
		,
	author={{
			AAmran
		} and {
			SSDevi
		}}
		
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			23
			4
			
			,
	year={2008}
		
	

}

@incollection{b6,
	
	
		,
	title={{Impact of urbanization growth on Malaysia CO2 emissions: Evidence from the dynamic relationship}}
		,
	author={{
			HABekhet
		} and {
			NSOthman
		}}
		
	
	
		,
	journal={{Journal of Cleaner Production}}
		
			154
			
			,
	year={2017}
		
	

}

@incollection{b7,
	
	
		,
	title={{Factors influencing the quality of corporate environmental disclosure}}
		,
	author={{
			SBrammer
		} and {
			SPavelin
		}}
		
	
	
		,
	journal={{Business Strategy and the Environment}}
		
			17
			2
			
			,
	year={2008}
		
	

}

@incollection{b8,
	
	
		,
	title={{Breaking down the wall of codes: Evaluating non-financial performance measurement}}
		,
	author={{
			AChatterji
		} and {
			DLevine
		}}
		
	
	
		,
	journal={{California Management Review}}
		
			48
			2
			
			,
	year={2006}
		
	

}

@incollection{b9,
	
	
		,
	title={{Corporate social responsibility and access to finance}}
		,
	author={{
			BCheng
		} and {
			IIoannou
		} and {
			GSerafeim
		}}
		
		
	
	
		,
	journal={{Strategic Management Journal}}
		
			35
			1
			
			,
	year={2014}
		
	

}

@incollection{b10,
	
	
		,
	title={{An insight into sustainability reporting}}
		,
	author={{
			AChoudhuri
		} and {
			JChakraborty
		}}
		
	
	
		,
	journal={{IUP Journal of Management Research}}
		
			8
			4
			
			,
	year={2009}
		
	

}

@incollection{b11,
	
	
		,
	title={{Corporate sustainability: Historical development and reporting practices}}
		,
	author={{
			AChristofi
		} and {
			PChristofi
		} and {
			SSisaye
		}}
		
		
	
	
		,
	journal={{Management Research Review}}
		
			35
			2
			
			,
	year={2012}
		
	

}

@book{b12,
	
	
		,
	title={{Consultation paper for the preparation of a European Union strategy for sustainable development}}
		
		
			,
	year={2001. April 10, 2016}
		
	

}

@incollection{b13,
	
	
		,
	title={{A study of the environmental disclosure practices of Australian corporations}}
		,
	author={{
			CDeegan
		} and {
			BGordon
		}}
		
	
	
		,
	journal={{Accounting and Business Research}}
		
			26
			3
			
			,
	year={1996}
		
	

}

@incollection{b14,
	
	
		,
	title={{Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting}}
		,
	author={{
			DSDhaliwal
		} and {
			OZLi
		} and {
			ATsang
		} and {
			YGYang
		}}
		
		
		
	
	
		,
	journal={{The Accounting Review}}
		
			86
			1
			
			,
	year={2011}
		
	

}

@incollection{b15,
	
	
		,
	title={{The stakeholder theory of the corporation: Concepts, evidence,and implications}}
		,
	author={{
			TDonaldson
		} and {
			LEPreston
		}}
		
	
	
		,
	journal={{Academy of Management Review}}
		
			20
			1
			
			,
	year={1995}
		
	

}

@incollection{b16,
	
	
		,
	title={{Beyond the business case for corporate sustainability}}
		,
	author={{
			TDyllick
		} and {
			KHockerts
		}}
		
	
	
		,
	journal={{Business Strategy and the Environment}}
		
			11
			2
			
			,
	year={2002}
		
	

}

@incollection{b17,
	
	
		,
	title={{Triple bottom line revolution: reporting for the third millennium}}
		,
	author={{
			JElkington
		}}
	
	
		,
	journal={{Australian CPA}}
		
			69
			11
			
			,
	year={1999}
		
	

}

@incollection{b18,
	
	
		,
	title={{Strategic Management: A Stakeholer Perspective}}
		,
	author={{
			RFreeman
		}}
	
	
		,
	journal={{Englewoods Cliffs}}
		
			,
	year={1984}
			,
	publisher={Prentice Hall}
		
	

}

@book{b19,
	
	
		,
	title={{Strategic management: A stakeholder ?pproach}}
		,
	author={{
			REFreeman
		}}
		
			,
	year={1984}
			,
	publisher={Pitman Publishing}
			,
	address={Marshfield MA}
		
	

}

@book{b20,
	
	
		,
	title={{Stakeholder theory: The state of the art}}
		,
	author={{
			REFreeman
		} and {
			JSHarrison
		} and {
			ACWicks
		} and {
			BLParmar
		} and {
			SDe Colle
		}}
		
		
		
		
		
			,
	year={2010}
			,
	publisher={Cambridge University Press}
			,
	address={New York}
		
	

}

@incollection{b21,
	
	
		,
	title={{Corporate sustainability performance and firm performance association: A literature review}}
		,
	author={{
			PGoyal
		} and {
			ZRahman
		}}
		
	
	
		,
	journal={{International Journal of Sustainable Strategic Management}}
		
			4
			4
			
			,
	year={2014}
		
	

}

@book{b22,
	
	
		,
	title={{G4 Sustainability reporting guidelines}}
		
		
			,
	year={2013. May 01. 2017}
		
	

}

@book{b23,
	
	
		,
	title={{Some determinants of social and environmental disclosures in New Zealand companies}}
		,
	author={{
			DHackston
		} and {
			MJMilne
		}}
		
		
			,
	year={1996}
		
	

}

@incollection{b24,
	
	
		,
	title={{}}
		,
	author={{
			Accounting
		}}
	
	
		,
	journal={{Auditing & Accountability Journal}}
		
			9
			1
			
		
	

}

@incollection{b25,
	
	
		,
	title={{The impact of culture and governance on corporate social reporting}}
		,
	author={{
			RMHaniffa
		} and {
			TECooke
		}}
		
	
	
		,
	journal={{Journal of Accounting and Public Policy}}
		
			24
			5
			
			,
	year={2005}
		
	

}

@incollection{b26,
	
	
		,
	title={{Corporate social responsibility: The link between sustainability disclosure and sustainability performance}}
		,
	author={{
			KHerbohn
		} and {
			JWalker
		} and {
			HY MLoo
		}}
		
		
	
	
		,
	journal={{Abacus}}
		
			50
			4
			
			,
	year={2014}
		
	

}

@incollection{b27,
	
	
		,
	title={{Board diversity and corporate social disclosure: Evidence from vietnam}}
		,
	author={{
			TCHoang
		} and {
			IAbeysekera
		} and {
			SMa
		}}
		
		
		10.1007/s10551-016-3260-1
	
	
		,
	journal={{Journal of Business Ethics}}
		
			,
	year={2016}
		
	

}

@incollection{b28,
	
	
		,
	title={{Evaluating environmental disclosures: The relationship between quality and extent measures}}
		,
	author={{
			JHooks
		} and {
			CJVan Staden
		}}
		
	
	
		,
	journal={{The British Accounting Review}}
		
			43
			3
			
			,
	year={2011}
		
	

}

@incollection{b29,
	
	
		,
	title={{Measuring organizational performance: Beyond the triple bottom line}}
		,
	author={{
			GHubbard
		}}
	
	
		,
	journal={{Business Strategy and the Environment}}
		
			18
			3
			
			,
	year={2009}
		
	

}

@incollection{b30,
	
	
		,
	title={{Corporate governance and sustainability performance: Analysis of triple bottom line performance}}
		,
	author={{
			NHussain
		} and {
			URigoni
		} and {
			RPOrij
		}}
		
		
		10.1007/s10551-016-3099-5
	
	
		,
	journal={{Journal of Business Ethics}}
		
			,
	year={2016}
		
	

}

@incollection{b31,
	
	
		,
	title={{The effects of voluntary disclosure and dividend propensity on prices leading earnings}}
		,
	author={{
			KHussainey
		} and {
			MWalker
		}}
		
	
	
		,
	journal={{Accounting and Business Research}}
		
			39
			1
			
			,
	year={2009}
		
	

}

@incollection{b32,
	
	
		,
	title={{What drives corporate social performance? The role of nationlevel institutions}}
		,
	author={{
			IIoannou
		} and {
			GSerafeim
		}}
		
	
	
		,
	journal={{Journal of International Business Studies}}
		
			43
			9
			
			,
	year={2012}
		
	

}

@incollection{b33,
	
	
		,
	title={{The impact of corporate social responsibility on investment recommendations: Analysts' perceptions and shifting institutional logics}}
		,
	author={{
			IIoannou
		} and {
			GSerafeim
		}}
		
	
	
		,
	journal={{Strategic Management Journal}}
		
			36
			7
			
			,
	year={2015}
		
	

}

@book{b34,
	
	
		,
	title={{The consequences of mandatory corporate sustainability reporting: Evidence from four countries}}
		,
	author={{
			IIoannou
		} and {
			GSerafeim
		}}
		
		
			,
	year={2016}
			,
	address={Harvard Business School Research}
		
	
	,
	note={Working paper no. 11-100}

}

@book{b35,
	
	
		,
	title={{Corporate environmental management: Imperatives for India. Paper presented at the International Workshop on Corporate Environmental Management: Striving Perspectives from Asia}}
		,
	author={{
			MJanakiraman
		} and {
			PJose
		}}
		
		
		
			,
	year={2007}
		
	

}

@incollection{b36,
	
	
		,
	title={{Theory of the firm: Managerial behavior, agency costs and ownership structure}}
		,
	author={{
			MCJensen
		} and {
			WHMeckling
		}}
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			3
			4
			
			,
	year={1976}
		
	

}

@incollection{b37,
	
	
		,
	title={{EPA's voluntary 33/50 program: Impact on toxic releases and economic performance of firms}}
		,
	author={{
			MKhanna
		} and {
			LADamon
		}}
		
	
	
		,
	journal={{Journal of Environmental Economics and Management}}
		
			37
			1
			
			,
	year={1999}
		
	

}

@book{b38,
	
	
		,
	title={{A model for integrated assessment of sustainable development. Resources, Conservation and Recycling}}
		,
	author={{
			DKrajnc
		} and {
			PGlavi ?
		}}
		
		
			,
	year={2005}
			43
			
		
	

}

@incollection{b39,
	
	
		,
	title={{Assessing the sustainability performances of industries}}
		,
	author={{
			CLabuschagne
		} and {
			ACBrent
		} and {
			RPVan Erck
		}}
		
		
	
	
		,
	journal={{Journal of Cleaner Production}}
		
			13
			4
			
			,
	year={2005}
		
	

}

@incollection{b40,
	
	
		,
	title={{Social capital, trust, and firm performance: The value of corporate social responsibility during the financial crisis}}
		,
	author={{
			KVLins
		} and {
			HServaes
		} and {
			ATamayo
		}}
		
		
	
	
		,
	journal={{The Journal of Finance}}
		
			72
			4
			
			,
	year={2017}
		
	

}

@incollection{b41,
	
	
		,
	title={{Asymmetric information and corporate social responsibility}}
		,
	author={{
			KLopatta
		} and {
			FBuchholz
		} and {
			TKaspereit
		}}
		
		
	
	
		,
	journal={{Business & Society}}
		
			55
			3
			
			,
	year={2016}
		
	

}

@incollection{b42,
	
	
		,
	title={{Link between corporate environmental disclosure and firm performance"-perception or reality?}}
		,
	author={{
			PMalarvizhi
		} and {
			RMatta
		}}
		
	
	
		,
	journal={{The British Accounting Review}}
		
			36
			1
			
			,
	year={2016}
		
	

}

@incollection{b43,
	
	
		,
	title={{Corporate sustainability strategies}}
		,
	author={{
			DGMandelbaum
		}}
	
	
		,
	journal={{Temple Journal of Science Technology & Environmental Law}}
		
			26
			1
			
			,
	year={2007}
		
	

}

@book{b44,
	
	
		,
	title={{Does it pay to be good? A meta-analysis and redirection of research on the relationship between corporate social and financial performance (Working paper)}}
		,
	author={{
			JDMargolis
		} and {
			HAElfenbein
		} and {
			JPWalsh
		}}
		
		
		
			,
	year={2007}
			,
	address={Ann Arbor, Michigan}
		
	

}

@incollection{b45,
	
	
		,
	title={{Misery loves companies: Rethinking social initiatives by business}}
		,
	author={{
			JDMargolis
		} and {
			JPWalsh
		}}
		
	
	
		,
	journal={{Administrative Science Quarterly}}
		
			48
			2
			
			,
	year={2003}
		
	

}

@incollection{b46,
	
	
		,
	title={{Exploring the reliability of social and environmental disclosures content analysis. Accounting}}
		,
	author={{
			MJMilne
		} and {
			RWAdler
		}}
		
	
	
		,
	journal={{Auditing & Accountability Journal}}
		
			12
			2
			
			,
	year={1999}
		
	

}

@incollection{b47,
	
	
		,
	title={{Ownership structure and corporate social responsibility disclosure: Some Malaysian evidence}}
		,
	author={{
			NAMohd Ghazali
		}}
	
	
		,
	journal={{Corporate Governance: The International Journal of Business in Society}}
		
			7
			3
			
			,
	year={2007}
		
	

}

@incollection{b48,
	
	
		,
	title={{Defining and measuring corporate sustainability: Are we there yet?}}
		,
	author={{
			IMontiel
		} and {
			JDelgado-Ceballos
		}}
		
	
	
		,
	journal={{Organization & Environment}}
		
			27
			2
			
			,
	year={2014}
		
	

}

@book{b49,
	
	
		,
	author={{
			MDMyers
		}}
		,
	title={{Qualitative research in business and management}}
				
			,
	year={2013}
		
	
	,
	note={Croydon: Sage}

}

@incollection{b50,
	
	
		,
	title={{Strategies for sustainable development: Practical guidance for development cooperation}}
		,
	author={{
			NMNor
		} and {
			NA SBahari
		} and {
			NAAdnan
		} and {
			SM Q A SKamal
		} and {
			IMAli
		}}
		
		
		
		
		
	
	
		,
	journal={{Procedia Economics and Finance}}
		
			35
			
			,
	year={2016. 2001. April 08. 2017}
		
	
	,
	note={The effects of environmental disclosure on financial performance in Malaysia}

}

@incollection{b51,
	
	
		,
	title={{Influence of environmental disclosures on the financial performance of public listed Malaysian manufacturing companies}}
		,
	author={{
			TSOng
		} and {
			WNSoh
		} and {
			BHTeh
		} and {
			SHNg
		}}
		
		
		
	
	
		,
	journal={{Asia-Pacific Management Accounting Journal}}
		
			10
			1
			
			,
	year={2016}
		
	

}

@incollection{b52,
	
	
		,
	title={{The influence of coercive isomorphism on corporate social responsibility reporting and reputation}}
		,
	author={{
			SOthman
		} and {
			FDarus
		} and {
			RArshad
		}}
		
		
	
	
		,
	journal={{Social Responsibility Journal}}
		
			7
			1
			
			,
	year={2011}
		
	

}

@incollection{b53,
	
	
		,
	title={{Sustainability and stakeholder management: The need for new corporate performance evaluation and reporting systems}}
		,
	author={{
			FPerrini
		} and {
			ATencati
		}}
		
	
	
		,
	journal={{Business Strategy and the Environment}}
		
			15
			5
			
			,
	year={2006}
		
	

}

@incollection{b54,
	
	
		,
	title={{Revisiting the relationship between corporate stakeholder commitment and social and financial performance}}
		,
	author={{
			JMRivera
		} and {
			MJMuñoz
		} and {
			JMMoneva
		}}
		
		
	
	
		,
	journal={{Sustainable Development}}
		
			25
			6
			
			,
	year={2017}
		
	

}

@incollection{b55,
	
	
		,
	title={{Looking for evidence of the relationship between corporate social responsibility and corporate financial performance in an emerging market}}
		,
	author={{
			MSaleh
		} and {
			NZulkifli
		} and {
			RMuhamad
		}}
		
		
	
	
		,
	journal={{Asia-Pacific Journal of Business Administration}}
		
			3
			2
			
			,
	year={2011}
		
	

}

@incollection{b56,
	
	
		,
	title={{Influence of environmental disclosures on the financial performance of public listed Malaysian manufacturing companies}}
		,
	author={{
			OTSan
		}}
	
	
		,
	journal={{Asia-Pacific Management Accounting Journal}}
		
			10
			1
			
			,
	year={2016}
		
	

}

@incollection{b57,
	
	
		,
	title={{Corporate sustainability performance measurement systems: A review and research agenda}}
		,
	author={{
			CSearcy
		}}
	
	
		,
	journal={{Journal of Business Ethics}}
		
			107
			3
			
			,
	year={2012}
		
	

}

@incollection{b58,
	
	
		,
	title={{Sustainability and business-to-business marketing: A framework and implications}}
		,
	author={{
			ASharma
		} and {
			GRIyer
		} and {
			AMehrotra
		} and {
			RKrishnan
		}}
		
		
		
	
	
		,
	journal={{Industrial Marketing Management}}
		
			39
			2
			
			,
	year={2010}
		
	

}

@incollection{b59,
	
	
		,
	title={{The relationship between corporate social performance and corporate financial performance in the banking sector}}
		,
	author={{
			M.-GSoana
		}}
	
	
		,
	journal={{Journal of Business Ethics}}
		
			104
			1
			
			,
	year={2011}
		
	

}

@incollection{b60,
	
	
		,
	title={{Sustainability measures: A stakeholder focus beyond shareholders}}
		,
	author={{
			, C.-ATetrault Sirsly
		}}
	
	
		,
	journal={{Management and Sustainable Development}}
		
			11
			1
			
			,
	year={2015}
		
	
	,
	note={World Journal of Entrepreneurship}

}

@book{b61,
	
	
		,
	title={{Tajuddin: Investors now more aware of sustainability}}
		,
	author={{
			The Star Online
		}}
		
		
			,
	year={2017. April 07. 2017}
		
	
	,
	note={Retrieved}

}

@book{b62,
	
	
		,
	title={{A critique of content analysis as a research method for corporate social reporting. Paper presented at the Critical Perspectives on Accounting Conference}}
		,
	author={{
			JUnerman
		}}
		
			,
	year={1999}
		
		
			City University of New York
		
	

}

@incollection{b63,
	
	
		,
	title={{Methodological issuesreflections on quantification in corporate social reporting content analysis. Accounting}}
		,
	author={{
			JUnerman
		}}
	
	
		,
	journal={{Auditing& Accountability Journal}}
		
			13
			5
			
			,
	year={2000}
		
	

}

@incollection{b64,
	
	
		,
	title={{The worth of values-a literature review on the relation between corporate social and financial performance}}
		,
	author={{
			PVan Beurden
		} and {
			TGössling
		}}
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			82
			2
			
			,
	year={2008}
		
	

}

@incollection{b65,
	
	
		,
	title={{A meta-analytic review of corporate social responsibility and corporate financial performance: The moderating effect of contextual factors}}
		,
	author={{
			QWang
		} and {
			JDou
		} and {
			SJia
		}}
		
		
	
	
		,
	journal={{Business & Society}}
		
			55
			8
			
			,
	year={2016}
		
	

}

@incollection{b66,
	
	
		,
	title={{The business case for corporate social responsibility: A company-level measurement approach for CSR}}
		,
	author={{
			MWeber
		}}
	
	
		,
	journal={{68. World Commission on Environment and Development}}
		
			26
			4
			
			,
	year={2008. 1987}
		
	
	,
	note={Our common future}

}

@incollection{b67,
	
	
		,
	title={{Corporate social performance, corporate financial performance, and firm size: A meta-analysis}}
		,
	author={{
			M.-LWu
		}}
	
	
		,
	journal={{Journal of American Academy of Business}}
		
			8
			1
			
			,
	year={2006}
		
	

}

@incollection{b68,
	
	
		,
	title={{Corporate sustainability practices among Malaysian REITs and property listed companies}}
		,
	author={{
			MZahid
		} and {
			ZGhazali
		}}
		
	
	
		,
	journal={{Technology and Sustainable Development}}
		
			12
			2
			
			,
	year={2015}
		
	
	,
	note={World Journal of Science}

}

@incollection{b69,
	
	
		,
	title={{Corporate social responsibility reporting in Malaysia: A comparison between shariah and non-shariah approved firms}}
		,
	author={{
			DZainal
		} and {
			NZulkifli
		} and {
			ZSaleh
		}}
		
		
	
	
		,
	journal={{Middle-East Journal of Scientific Research}}
		
			15
			7
			
			,
	year={2013}
		
	

}

@incollection{b70,
	
	
		,
	title={{Comparison of social responsibility information disclosure media used by Canadian firms}}
		,
	author={{
			DZeghal
		} and {
			SAAhmed
		}}
		
	
	
		,
	journal={{Accounting, Auditing & Accountability Journal}}
		
			3
			1
			
			,
	year={1990}
		
	

}