ABSTRACT This study applied an engagement-based approach, in which data has been gathered through interviews and a review of relevant documents of sustainability information for a selected “champion” Malaysian company. Interviews were conducted with officers who are responsible for company’s sustainability, operational and financial matters. The prominent stakeholder pressures concerning sustainability reporting discovered include NGOs, foreign buyers, competitors, shareholders, RSPO requirements, and the management. Accordingly, the coercive form of pressure is found as the primary source of isomorphic pressure followed by mimetic and normative pressures. These findings offer insights pertaining to the essential strategies for sustainability reporting from an environmentally-sensitive industry.

中文翻译：

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从利益相关者压力和同构的角度调查可持续性报告

摘要这项研究采用了一种基于参与的方法，该方法是通过访谈和对选定的“冠军”马来西亚公司的可持续发展信息的相关文档进行回顾而收集的数据。与负责公司可持续性，运营和财务事务的官员进行了访谈。发现的有关可持续发展报告的主要利益相关者压力包括非政府组织，外国买家，竞争对手，股东，RSPO要求和管理层。因此，发现强制形式的压力是同构压力继之以模拟压力和规范压力的主要来源。这些发现提供了与对环境敏感的行业进行可持续性报告的基本策略有关的见解。