The Level of Carbon Emissions and Climate Change Engagement Through Corporate Reporting: An Analysis of Main Power Producer in Malaysia


  • Norhabibi Aishah Shaiful Bahari Department of Accounting and Business, Tunku Abdul Rahman University College, Indera Mahkota 9/2, 21200 Kuantan, Pahang, Malaysia
  • Afif Aizuddin Abdillah Department of Business Management and Accounting, Universiti Tenaga Nasional, 26700 Muadzam Shah, Pahang, Malaysia
  • Bakhtiar Alrazi Department of Business Management and Accounting, Universiti Tenaga Nasional, 26700 Muadzam Shah, Pahang, Malaysia



Carbon Emissions, Global Warming, Climate Change, Electricity, GHG Emissions


Urbanization has extensively impacted the climate change issues as the ground level temperatures are dramatically increased from the greenhouse gas emissions (carbon emissions) caused by business operations globally. Consistently, the main contributor of climate change is from the power generation sector that emitted the highest carbon emissions from their coal burning activities. Amidst these circumstances, the growth of the development of policies and commitments in mitigating the issues had exponentially taken place globally. This research aims to observe the level of carbon emissions and climate change engagement through corporate reporting in Malaysia. Thus, this research analyses the main power producer in Malaysia, Tenaga Nasional Berhad for the year 2015 to year 2021. Based on the content analysis of annual reports, sustainability reports, and website’s statements, the overall results indicate that the level of reporting had significantly increased in 2018 with the introduction of new mandatory guidelines from Bursa Malaysia as well as the adoption of Sustainable Development Goals (SDGs) in their corporate reporting. The findings suggest that the awareness on the company to mitigate the issues as a goal congruence with Malaysia’s commitments internationally on climate change by communicating through corporate reporting.


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How to Cite

Shaiful Bahari, N. A. ., Abdillah , A. A. ., & Alrazi, B. . (2023). The Level of Carbon Emissions and Climate Change Engagement Through Corporate Reporting: An Analysis of Main Power Producer in Malaysia. Journal of Governance and Integrity, 6(1), 455–461.



JGI Vol. 6 Issue 1, April 2023