Environmental, social, and governance performance has become a key determinant of corporate sustainability and reputation. This study examines sector-specific ESG trends among Malaysian listed companies using Glassdoor ratings, offering a novel approach to understanding employee perceptions of ESG practices. The study employs a cross-sectional analysis of 93 Malaysian listed firms for the financial year 2023. ESG scores are obtained from the Refinitiv Eikon dataset, while employee perceptions are measured using Glassdoor ratings. Multiple regression analysis is conducted across nine industry sectors to evaluate the influence of firm size, total assets, and market capitalization on ESG performance. Findings reveal that the consumer services sector demonstrates a significant positive relationship between ESG performance and market capitalization, indicating that larger firms tend to have stronger ESG commitments. The result highlights the role of sectoral differences in ESG adoption and emphasizes the importance of employee perspectives in evaluating corporate sustainability efforts. Future research should explore longitudinal data and incorporate qualitative methods to gain deeper insights into the evolving impact of ESG initiatives on workplace culture and employee engagement.

Keywords: ESG, Glassdoor Ratings, Sector, Sustainability, Perception