From Green Intent to Strategic Impact: Strengthening ESG Reporting for Malaysian SME Eco-Resort

Ng, Soo Huey (2026) From Green Intent to Strategic Impact: Strengthening ESG Reporting for Malaysian SME Eco-Resort. Masters thesis, Tunku Abdul Rahman University of Management and Technology.

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Abstract

Environmental, Social and Governance (ESG) expectations are increasingly shaping how organisations are evaluated, yet ESG reporting remains largely inaccessible to small and medium enterprises (SMEs) in Malaysia due to resource constraints, technical complexity and the absence of SME-focused reporting structures. This Project Paper addresses this gap by examining how informal sustainability intentions within an eco-tourism SME can be transformed into a structured and decision-relevant ESG reporting framework. The project is undertaken as an exploratory case study of Broga Hill Eco Farm Resort Sdn. Bhd. (Paradise Valley), a Malaysian eco-resort whose operations are inherently nature-based but whose sustainability practices are largely undocumented and unstructured. The primary objective of the project is to develop a practical ESG report that consolidates existing environmental, social and governance practices into a coherent reporting structure that is usable by management and understandable to stakeholders. The Simplified ESG Disclosure Guide (SEDG) is adopted as the core framework, with selective reference to international standards such as GRI and SASB to maintain alignment with broader ESG expectations while remaining feasible for an SME context. An exploratory case study approach supported by a mixed-methods design is employed. Data are gathered through management interviews, structured employee questionnaires, document review and on-site observation to identify ESG practices embedded within daily operations, assess reporting gaps and translate these practices into structured ESG disclosures. The project demonstrates how a Malaysian SME eco-resort can move beyond symbolic green intent towards more structured ESG reporting that supports transparency, internal awareness and strategic decision-making. The study provides practical insights for SME owners, practitioners and policymakers seeking realistic and scalable approaches to ESG reporting within resource-constrained settings