A longitudinal Examination of Environmental Reporting Practices in Malaysia

A content analysis of the annual reports of 96 Malaysian companies in 1999, 2003 and 2006 finds that the number of companies reporting on the environment increased from 47 percent in 1999 to 60 percent in 2003, and further increased to 67 percent in 2006. However, the extent of environmental reporti...

Full description

Saved in:
Bibliographic Details
Published inGadjah Mada international journal of business Vol. 11; no. 1; pp. 37 - 72
Main Authors Bakhtiar Alrazi, Maliah Sulaiman, Nik Nazli Nik Ahmad
Format Journal Article
LanguageEnglish
Published Universitas Gadjah Mada 01.01.2009
Subjects
content analysis
disclosure index
environmental reporting
Malaysia
social issue life cycle theory
Online AccessGet full text

Cover

More Information
Summary:A content analysis of the annual reports of 96 Malaysian companies in 1999, 2003 and 2006 finds that the number of companies reporting on the environment increased from 47 percent in 1999 to 60 percent in 2003, and further increased to 67 percent in 2006. However, the extent of environmental reporting as measured by the number of environmental sentences and disclosure scores (using a self-constructed disclosure index) indicates a low quality of disclosure. Overall, the disclosure is ad-hoc and predisposed towards building a “good corporate citizen” image. The increasing trend, however, is consistent with the prediction of social issue life cycle theory.
ISSN:1411-1128
2338-7238
DOI:10.22146/gamaijb.5538