Social Impact of Sustainable Development Goals and Corporate Governance on Malaysian Government-Linked Companies – The Malaysian Perspective Role of Governance in Outcome-Based Budgeting Implementation Towards Accountability in the Malaysian Public Sector A Review and Evolution of Digital Audit on Auditor Performance
Vol. 13, No. 1, 2023, pp. 129 – 147


: Geetha Subramaniam, Gooi Leong Mow, Chong Kim Mee, Ooi Kok Loang, Zamri Ahmad


Purpose: To determine the public perception of the social impact of Sustainable Development Goals (SDGs) and Corporate Governance (CG) on public sector companies focussing on government-linked companies (GLCs) in Malaysia.

Design/Methodology/Approach: To ascertain the social impact of SDGs and CG, a mixed-method approach of quantitative survey and qualitative interviews were employed. In this descriptive study, a purposive sampling technique was used to distribute a self-administered questionnaire to 400 respondents throughout the nation while 15 participants were interviewed.

Findings: The majority of the respondents in the primary survey are aware of SDGs and have some knowledge about SDGs implemented by GLCs. However, it is interesting to note that when it comes to Corporate Governance, the major concern noted is that many programmes and projects by the GLCs are good but do not have the far-reaching effects that were expected.

Originality/Value: The results of this study contribute to policymakers, regulators and practitioners by presenting the public perception on the SDGs and CG practices being implemented by the GLCs in Malaysia. The results will assist the Malaysian government in understanding the gaps between what the GLCs set out to do and how the public perceive the initiatives carried out. Improved and widespread education of the younger generation as to their legitimate rights and the benefits accruing from SDGs will enable them to articulate their needs and vocalise precise expectations from their leaders to improve decent work and economic growth in an era which is increasingly becoming competitive and combative, both locally and internationally.

Keywords: SDG, CG, social impact, Malaysians.