A longitudinal Examination of Environmental Reporting Practices in Malaysia

https://doi.org/10.22146/gamaijb.5538

Bakhtiar Alrazi(1*), Maliah Sulaiman(2), Nik Nazli Nik Ahmad(3)

(1) University of Auckland
(2) International Islamic University Malaysia
(3) International Islamic University Malaysia
(*) Corresponding Author

Abstract


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.


Keywords


content analysis; disclosure index; environmental reporting; Malaysia; social issue life cycle theory

Full Text:

PDF



DOI: https://doi.org/10.22146/gamaijb.5538

Article Metrics

Abstract views : 712 | views : 1090

Refbacks

  • There are currently no refbacks.




Copyright (c)