A longitudinal Examination of Environmental Reporting Practices in Malaysia

• Published in: Gadjah 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
• Language: English
• Published: Universitas Gadjah Mada 01.01.2009
• Subjects: content analysis; disclosure index; environmental reporting; Malaysia; social issue life cycle theory

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...