Enhancing Environmental Sustainability through ESG Reporting: a Case Study of PAPAYEN Ice Cream

Mak, Lye Yin (2026) Enhancing Environmental Sustainability through ESG Reporting: a Case Study of PAPAYEN Ice Cream. Masters thesis, Tunku Abdul Rahman University of Management and Technology.

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Abstract

Environmental, Social, and Governance (ESG) considerations have become increasingly important in promoting sustainable and responsible business practices, particularly within the food and beverage industry. While ESG reporting is well established among large corporations, its application among small and newly established enterprises remains limited. This study aims to develop a comprehensive ESG assessment and reporting framework for PAPAYEN, a newly established dessert shop in Malaysia, to evaluate its current sustainability practices and identify areas for improvement. A mixed-methods approach is adopted, integrating qualitative data from semi-structured interviews with company directors and document analysis, alongside quantitative data obtained through employee surveys, to assess ESG performance across environmental, social, and governance dimensions. The findings indicate that PAPAYEN demonstrates emerging awareness and commitment towards ESG principles, particularly in areas such as food safety, employee management, community engagement, and ethical business conduct. However, gaps remain in formal governance structures, risk management practices, occupational health and safety training, and environmental resource management. Based on the materiality assessment, this study proposes targeted ESG strategies and policy recommendations aimed at strengthening sustainability performance, transparency, and stakeholder trust. Despite limitations related to limited quantitative data and the evolving organisational structure of PAPAYEN, this study provides practical insights into ESG implementation within small food and beverage enterprises. The findings underscore the importance of early-stage ESG integration and offer a foundation for future research on ESG adoption, particularly among small and medium-sized enterprises in emerging markets