ALONGITUDINALEXAMINATION OFENVIRONMENTAL REPORTING PRACTICESIN 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 increasedfrom47 percent in 1999 to 60 percent in 2003, andfurther increased to 67 percent in 2006. However, the extent of environmental reporting...
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| Format: | Article NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2009
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/27701/ http://i-lib.ugm.ac.id/jurnal/download.php?dataId=10764 |
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| Institution: | Universitas Gadjah Mada |
| 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 increasedfrom47 percent in 1999
to 60 percent in 2003, andfurther increased to 67 percent in 2006.
However, the extent of environmental reporting as measured by the
numba 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. |
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