Developing an ESG Report for Geraco Sdn. Bhd.: Enhancing Sustainability in the Air Filtration Manufacturing SME Sector

Lee, Sze Lynn (2025) Developing an ESG Report for Geraco Sdn. Bhd.: Enhancing Sustainability in the Air Filtration Manufacturing SME Sector. Masters thesis, Tunku Abdul Rahman University of Management and Technology.

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Abstract

This study aims to develop a structured Environmental, Social, and Governance (ESG) reporting framework for Geraco Sdn. Bhd., a Malaysian SME operating in the air filtration manufacturing sector. As ESG considerations gain momentum due to increasing stakeholder expectations and regulatory developments, many SMEs face challenges in formalising their sustainability practices. This project addresses these challenges by enhancing Geraco’s ESG readiness through a tailored and scalable reporting framework. A mixed-methods approach was employed. Qualitative data were gathered through document reviews and stakeholder interviews, while quantitative insights were obtained from structured surveys and an ESG scorecard. The proposed framework is grounded in the Sustainability Accounting Standards Board (SASB) and the Simplified ESG Disclosure Guide (SEDG), with supplementary references to SMETA, GRI, TCFD, and Bursa Malaysia’s BMSRG to ensure comprehensive and credible alignment. Findings reveal that while Geraco demonstrates baseline ESG-aligned practices, particularly in social compliance and environmental management, it lacks formal governance structures, systematic data tracking, and transparent disclosures. The proposed framework includes ESG policy development, monitoring mechanisms, and stakeholder engagement strategies to bridge these gaps. This project demonstrates that ESG integration is attainable for SMEs despite resource constraints. It provides Geraco with a practical pathway toward formal sustainability reporting and offers a replicable model for other Malaysian SMEs seeking to strengthen their ESG commitments.