ESG Reporting and Performance Assessment for Geraco Sdn Bhd

Lim, Jie Xuan (2025) ESG Reporting and Performance Assessment for Geraco Sdn Bhd. Masters thesis, Tunku Abdul Rahman University of Management and Technology.

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Abstract

This report presents a comprehensive Environmental, Social, and Governance (ESG) analysis of Geraco Sdn Bhd, a company engaged in the manufacturing of air filters for both residential and industrial applications. The primary objective of this study is to assess the company’s ESG performance, identify gaps in current practices, and propose actionable recommendations for enhancing sustainability and corporate responsibility. With increasing emphasis on ESG disclosures and sustainable business practices globally, this research is particularly relevant for Malaysian small and medium enterprises (SMEs) seeking to align themselves with international standards and stakeholder expectations. The analysis was conducted using globally recognized ESG frameworks, including the Global Reporting Initiative (GRI) Standards, the United Nations Sustainable Development Goals (UN SDGs), and Bursa Malaysia’s sustainability reporting guidelines. Both qualitative and quantitative research methods were employed, including internal data analysis, industry benchmarking, and a review of relevant academic and professional literature. Findings reveal that Geraco Sdn Bhd demonstrates notable strengths in areas such as environmental compliance, product innovation, and employee well-being. The company has made commendable efforts to reduce energy consumption, manage waste responsibly, and maintain a safe working environment. Social initiatives related to staff development and workplace diversity are also evident. However, the study also identified areas requiring further improvement, particularly in terms of structured ESG reporting, supply chain sustainability, stakeholder engagement, and transparency in governance practices. Based on the assessment, the report provides detailed recommendations to enhance ESG integration across the organization. These include the adoption of a formal ESG reporting framework, improved data tracking mechanisms, greater involvement of top management in sustainability initiatives, and alignment with long-term strategic objectives. Overall, this report underscores the importance of incorporating ESG principles into core business strategies and highlights the role of effective ESG practices in fostering resilience, stakeholder trust, and long-term value creation for Geraco Sdn Bhd. It serves as a practical reference for SMEs in Malaysia aiming to advance their sustainability journey and meet the evolving demands of regulators, investors, and society.