Commenced in January 2007
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Paper Count: 32
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2 Voluntary Disclosure Of Sustainability Information In Malaysian Federal-level Statutory Bodies
Authors: Siti Zabedah Saidin, Aidi Ahmi, Azharudin Ali, Wan Norhayati Wan Ahmad
Abstract:
In today's increasingly complex and interconnected world, the concept of sustainability has transcended mere corporate social responsibility, evolving into a fundamental driver of organizational behaviour and disclosure. This content analysis study delves into the Malaysian federal-level statutory bodies’ annual report for the year 2021, aiming to elucidate the extent of sustainability disclosures within the non-financial sections of these reports. The escalating global emphasis on sustainability has prompted organizations to embrace transparency as a means to demonstrate their commitment to environmental, social, and governance (ESG) considerations. Voluntary sustainability disclosure has emerged as a crucial channel through which organizations communicate their efforts, initiatives, and impacts in these areas, thereby fostering trust and accountability with stakeholders. The study aims to identify and examine the types of sustainability information disclosed voluntarily by the federal-level statutory bodies, concentrating on the non-financial sections of the annual reports. To achieve this, the study adopts a simplified disclosure index, a pragmatic tool that quantifies the extent of sustainability reporting in a standardized manner. Using convenience sampling, the study selects a sample of annual reports from the federal-level statutory bodies in Malaysia, as provided on their respective websites. The content analysis is centred on the non-financial sections of these reports, allowing for an in-depth exploration of sustainability disclosures. The findings of the study present the extent to which Malaysian federal-level statutory bodies embrace sustainability reporting. Through thorough content analysis, the study uncovered diverse dimensions of sustainability information, encompassing environmental impact assessments, social engagement endeavours, and governance frameworks. This reveals a deliberate effort by these bodies to encapsulate their holistic organizational contributions and challenges, transcending traditional financial metrics. This research contributes to the existing literature by providing insights into the evolving landscape of sustainability disclosure practices among Malaysian federal-level statutory bodies. The findings underline the proactive nature of these bodies in voluntarily sharing sustainability-related information, reflecting their recognition of the interconnectedness between organizational success and societal well-being. Furthermore, the study underscores the potential influence of regulatory guidelines and societal expectations in shaping the extent and nature of voluntary sustainability disclosures. Organizations are not merely responding to regulatory mandates but are actively aligning with global sustainability goals and stakeholder expectations. As organizations continue to navigate the intricate web of stakeholder expectations and sustainability imperatives, this study enriches the discourse surrounding transparency and sustainability reporting. The analysis emphasizes the important role of non-financial disclosures in portraying a holistic organizational narrative. In an era where stakeholders demand accountability, and the interconnectedness of global challenges necessitates collaborative action, the voluntary disclosure of sustainability information stands as a testament to the commitment of Malaysian federal-level statutory bodies in shaping a more sustainable future.Keywords: voluntary disclosure, sustainability information, annual report, federal-level statutory body
Procedia PDF Downloads 651 The Path to Ruthium: Insights into the Creation of a New Element
Authors: Goodluck Akaoma Ordu
Abstract:
Ruthium (Rth) represents a theoretical superheavy element with an atomic number of 119, proposed within the context of advanced materials science and nuclear physics. The conceptualization of Rth involves theoretical frameworks that anticipate its atomic structure, including a hypothesized stable isotope, Rth-320, characterized by 119 protons and 201 neutrons. The synthesis of Ruthium (Rth) hinges on intricate nuclear fusion processes conducted in state-of-the-art particle accelerators, notably utilizing Calcium-48 (Ca-48) as a projectile nucleus and Einsteinium-253 (Es-253) as a target nucleus. These experiments aim to induce fusion reactions that yield Ruthium isotopes, such as Rth-301, accompanied by neutron emission. Theoretical predictions outline various physical and chemical properties attributed to Ruthium (Rth). It is envisaged to possess a high density, estimated at around 25 g/cm³, with melting and boiling points anticipated to be exceptionally high, approximately 4000 K and 6000 K, respectively. Chemical studies suggest potential oxidation states of +2, +3, and +4, indicating a versatile reactivity, particularly with halogens and chalcogens. The atomic structure of Ruthium (Rth) is postulated to feature an electron configuration of [Rn] 5f^14 6d^10 7s^2 7p^2, reflecting its position in the periodic table as a superheavy element. However, the creation and study of superheavy elements like Ruthium (Rth) pose significant challenges. These elements typically exhibit very short half-lives, posing difficulties in their stabilization and detection. Research efforts are focused on identifying the most stable isotopes of Ruthium (Rth) and developing advanced detection methodologies to confirm their existence and properties. Specialized detectors are essential in observing decay patterns unique to Ruthium (Rth), such as alpha decay or fission signatures, which serve as key indicators of its presence and characteristics. The potential applications of Ruthium (Rth) span across diverse technological domains, promising innovations in energy production, material strength enhancement, and sensor technology. Incorporating Ruthium (Rth) into advanced energy systems, such as the Arc Reactor concept, could potentially amplify energy output efficiencies. Similarly, integrating Ruthium (Rth) into structural materials, exemplified by projects like the NanoArc gauntlet, could bolster mechanical properties and resilience. Furthermore, Ruthium (Rth)--based sensors hold promise for achieving heightened sensitivity and performance in various sensing applications. Looking ahead, the study of Ruthium (Rth) represents a frontier in both fundamental science and applied research. It underscores the quest to expand the periodic table and explore the limits of atomic stability and reactivity. Future research directions aim to delve deeper into Ruthium (Rth)'s atomic properties under varying conditions, paving the way for innovations in nanotechnology, quantum materials, and beyond. The synthesis and characterization of Ruthium (Rth) stand as a testament to human ingenuity and technological advancement, pushing the boundaries of scientific understanding and engineering capabilities. In conclusion, Ruthium (Rth) embodies the intersection of theoretical speculation and experimental pursuit in the realm of superheavy elements. It symbolizes the relentless pursuit of scientific excellence and the potential for transformative technological breakthroughs. As research continues to unravel the mysteries of Ruthium (Rth), it holds the promise of reshaping materials science and opening new frontiers in technological innovation.Keywords: superheavy element, nuclear fusion, bombardment, particle accelerator, nuclear physics, particle physics
Procedia PDF Downloads 37