Sharifah Buniamin

Green Government Procurement Practices (GGP) in Malaysian Public Enterprises

Abstract Government procurement may contribute significantly to the sustainability of the economy and the environment as it is the biggest purchaser of a country. The government is in a position to influence the demand of environmental friendly products and encouraging the businesses to involve in environmental friendly activities. Green government procurement (GGP) is one of the initiatives introduced to improve sustainability. The objectives of this study are threefold: (1) to examine the practices of GGP in Malaysian public enterprises; (2) to identify for any significant difference in GGP practices between statutory body and non-statutory body or government-linked companies (GLCs); and (3) to examine the barriers in GGP practices. The respondents of the study consist of 274 procurement officers and the data are obtained through self-developed questionnaire. The findings reveal that purchases that consider local suppliers is the most commonly adopted GGP practice by public enterprises. Meanwhile, the least adopted GGP practices isparticipates in the design of products for recycling or reuse. The results also show a significant difference in several GGP practices between statutory body and GLC practices such as purchases from local suppliers;purchases from small suppliers;ensure that suppliers comply with labour laws;reports the procurement policy as relates to sustainable development;and reports the economic, environmental and social criteria that apply to expenditures and financial commitments. Meanwhile, among the barriers that mostly faced by the organisations are; lack of guidance, no enforcement and costlyimplementation of the GGP.

The awareness and utilisation of Tax Investment incentives on environmental protection activities

This study investigates the awareness and utilisation of the Tax Investment Incentives (TII) under Income Tax Act 1967 (ITA) and the Promotion of Investment Acts 1986 (PIA) on Environmental Protection Activity (EPA). Additionally, the study examines the type of EPA undertaken by Malaysian Public Listed Companies. Data are obtained using self-administered questionnaires which were mailed directly to the respondents who were Chief Financial Officers, accountants, tax managers or Board of Directors. The study discovered that 17(27%) companies were involved in waste recycling; 15(24%) in storage, treatment and disposal of toxic and hazardous waste; and 11(18%) in waste water management. The descriptive analysis reveals that 48(77%) out of the 62 companies were aware of the availability of TII on EPA. Surprisingly, only four companies ever utilised the TII on EPA which includes Investment Tax Allowance, Accelerated Capital Allowance, Reinvestment Allowance and Double Deduction. The utilisations are based on their capital expenditure on plant and equipment, motor vehicle and industrial building.