Publication Frequency Adjustment
2025-07-08
Assessing Climate Change Reporting Disclosure Indexes (CCRDI) in Malaysia Plantation Sector: Toward Sustainable of Food-Security
Authors
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Ummi Junaidda
School of Accounting, Faculty of Business & Management, University Sultan Zainal Abidin, Gong Badak Campus, Kuala Nerus 21300, Malaysia
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Matin Chowdhury
Department of Accounting and Finance, Faculty of Business, Curtin University Malaysia, Miri 98009, Malaysia
DOI:
https://doi.org/10.30564/re.v7i5.10920Abstract
Climate change is a phenomenon that will raise the number of hydrological extremes, namely floods and droughts, that will affect the plantation sector. This sector is vital to ensure the country's food security in achieving Sustainable Development Goal 2 (SDG 2) of zero hunger. Due to the phenomenon of the environment, the government focuses on both the resilience of businesses and economic sustainability. Climate-related disclosures are essential decision-useful information that enables users to understand the impact of climate-related risks and opportunities. Currently, the practice of Malaysian plantation companies shows limited focus on climate risk reporting, and the report is superficial. Thus, this study is designed to examine the current practice among plantation companies in Malaysia on climate change matters, and to propose an index of sustainability-resilience to climate change in the sustainability report. This study applies a content analysis approach that examines 41 plantation companies listed on the main market of Bursa Malaysia. The findings indicate that none of the companies in the sample achieved an 80% level on the climate change reporting disclosure indexes (CCRDI). This presents a situation of inadequate climate disclosures in one of the Association of Southeast Asian Nations (ASEAN) regions, Malaysia, indicating that ASEAN's Agri-sector hinders economic resilience, distorts investment flows, threatens food security, and sustainable growth amid growing climate and geopolitical risks. This specifies a need for a practical policy that should prioritise mandatory climate-related financial disclosures that align with global sustainability frameworks, and enhance capacity building in the plantation sector. Labour skills, knowledge, and resources need to improve to support sustainable practices, climate adaptation, and resilient investment.
Keywords:
Malaysia Market; Climate Change Practices; Plantation SectorReferences
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Junaidda, U., & Chowdhury, M. (2025). Assessing Climate Change Reporting Disclosure Indexes (CCRDI) in Malaysia Plantation Sector: Toward Sustainable of Food-Security. Research in Ecology, 7(5), 205–220. https://doi.org/10.30564/re.v7i5.10920
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Copyright © 2025 Ummi Junaidda, Matin Chowdhury
This is an open access article under the Creative Commons Attribution-NonCommercial 4.0 International (CC BY-NC 4.0) License.
