The main objective of this study is to explore the level of awareness and adoption of cloud computing among the small and medium enterprises (SMEs) in Malaysia. Using accounting practitioners -both in the audit and commercial fields -as the sample, this study investigates as to whether they are aware of this emerging technology, the extent they utilize the technology, and the reasons for (non) adoption. The finding suggests that two-third of the respondents are not aware of cloud computing. The level of adoption is limited to several applications, namely Google Apps Engine and Dropbox. Cost and time saving were cited as the reasons for adoption, while lack of perceived benefits and security were cited as the most important drivers for nonadoption. Though 30% of the respondents claim to be familiar with cloud computing, but only 7% confirm they are very knowledgeable about it. Considering the benefits that cloud computing could offer to businesses, this development urges for more engagement from the government and cloud computing service providers to further promote this technology to the SMEs.
This research examines the carbon disclosure of 75 electricity generation companies in Asia. Using a self-developed carbon disclosure index to assess the disclosure made in the annual reports for the year 2013, we find low level of disclosure among the sample companies (i.e., average score = 12%). The highest level of disclosure is 60%, while 27 reports made no reference to climate change or carbon emissions. The level and extent of disclosure can be attributed to the companies' country of origin with Japan and Hong Kong reported the highest. Most of the disclosure were related to risks and opportunities and plans and strategies to reduce emissions. However, there still lack of quantitative data and, when disclosed, the data were not externally verified. This scenario indicates the need to revisit the reporting requirements pertaining to carbon information. Index Terms-Asia, carbon disclosure, electricity companies. I. INTRODUCTION The electricity sector accounts for a significant share of global carbon dioxide (CO 2) emissions. In year 2013, the industry accounted for 42-percent of CO 2 emissions which has seen an increase of 70 percent since year 1990 [1]. It is also documented that two-thirds of global emissions for 2013 originated from just ten countries in which six of them are Asian, namely China (ranked 1 st), India (3 rd) , Japan (5 th), Korea (7 th), Islamic Republic of Iran (9 th), and Saudi Arabia (10 th) [1]. Since greenhouse gas (GHG) emissions is the factor contributing to climate change (of which 77% is CO 2 emissions) [2], it is rational to pay special attention to the electricity sector and Asian countries. Carbon disclosure is the provision of information by corporations emphasising on concerns, initiatives, or performance related to carbon emissions/climate change [3]. This can be done using various media including annual reports, stand-alone sustainability reports, and corporate websites. Furthermore, legitimacy theory posits that companies would be more likely to provide disclosures when their operations are perceived as inconsistent with societal expectations [4]. Due to reputation as 'dirty' companies, it is expected that electricity companies in Asia would be more forthcoming in disclosing carbon disclosure. However, most Manuscript
Natural resources crises specifically the water crises are listed in the top ten global risk in 2021. Water demand and withdrawal increase as the population rise. To mitigate water scarcity, companies disclose more on water related information as an engagement to achieve the Sustainable Development Goal (SDG). Motivated towards exploring the impact of corporate water disclosures, this study aims to examine effect corporate water disclosures for five years to financial performance of the sample companies. The sample companies are the electric utilities companies that listed as the top 50 market capitalisation in the sector. The water related information disclosure in this study include resource reduction policy, policy of water efficiency policy of environmental supply chain, target water efficiency and environmental management team. This study found that corporate water information disclosures including resource reduction policy and policy of water efficiency) have positive significant relationship on earnings per share (EPS). However, the target water efficiency is negatively significant with EPS which explain the behaviour of electric utilities companies all this while.
Abstract-Rapid depletion of fossil fuel reserves as well as climate change has driven the world including Malaysia towards renewable energy (RE) sources which are untapped and environmentally friendly. Through a feed-in-tariff system, Malaysia has set a target of increasing its RE capacity to 11 % of total capacity mix of electricity generation by year 2020. The system is supported with five strategic thrusts (ST) of National RE policy which include providing a conducive business environment for RE (ST2). Despite the existence of ST2, to the knowledge of this research, there has been no effort being made to better understand the variety of decisions taken by Malaysian RE investors to invest in RE. Through a review of RE literature, this study develops an integrated decision making model, to be tested on Malaysian RE investors, by using Theory of Planned Behavior as the underlying framework. The theory is then modified to incorporate previous drivers introduced in previous RE literature that largely based on behavioral finance and institutional theory. Given that RE in Malaysia is currently reported at only at 1 % of total capacity mix as compared to the 11 % target, the model will help Malaysian regulators to better leverage all drivers that stimulate RE investment and design a more conducive business environment for RE.
In a developing country such as Malaysia, studies of determinants which influence residential consumers of the Battery Energy Storage System (BESS) are limited. This paucity of studies was the catalyst for this study and its aim to investigate the factors affecting acceptance by Malaysian residential consumers of BESS as it relates to the Technology Acceptance Model Theory. A sample of 331 residential consumers indicated that consumer attitudes, social norms and self-efficacy, or the perception of behavioral control, had a positive and significant relationship with the intention to use BESS. Additionally, trust was a factor that had a significant effect on the consumers’ perceptions of cost, benefits and anticipated effects. All these variables significantly affect consumer attitudes. These findings provide important insights into BESS and facilitate the development of policies and practices relating to BESS in developing countries such as Malaysia.
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