Development of environmental accounting and reporting practices of listed companies in Malaysia

Environmental management; Nuclear fuel accounting; Technology transfer; Business collaboration; Environemental Practicies; Environmental accountings; Environmental Reportcting; Managerial accounting; Sustainability disclosures; Sustainability issues; Sustainability reporting; Sustainable development

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Bibliographic Details
Main Authors: Kamaruzaman M.S., Hayder G.
Other Authors: 57215652976
Format: Article
Published: Mattingley Publishing 2023
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Institution: Universiti Tenaga Nasional
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spelling my.uniten.dspace-243152023-05-29T15:22:44Z Development of environmental accounting and reporting practices of listed companies in Malaysia Kamaruzaman M.S. Hayder G. 57215652976 56239664100 Environmental management; Nuclear fuel accounting; Technology transfer; Business collaboration; Environemental Practicies; Environmental accountings; Environmental Reportcting; Managerial accounting; Sustainability disclosures; Sustainability issues; Sustainability reporting; Sustainable development There are several optimization methods nowadays that have been studied by the researchers in order to ensure the companies in Malaysia are moving towards The Malaysia Development Plan and Vision 2020. The vision is targeting for the nation to become anenvironmental sustainabledeveloped country. To ensure these aspects are met, Malaysian�s corporates must reflect more understanding of environmental and sustainable in their accounting and reporting.Thus, this study is to determine the depth environmental ststainability consideration within a company�s practices, decisions and subsectuntly reporting which demands different and wider scope in managerial accounting and reporting. Based on previous studies, environmental accounting or an Ecomanagementwas proposedto supportthe management to incorporate environmental issues while decisions are made. This study will study the available published reports from selected top 30 largest public listed businesses in Malaysia to survey their sustainability disclosure and reporting that related to the environmental management and reporting. The selected variables to measure the environmental and sustainability reporting were in Management Philosophy, Corporate Culture, Processes, Networking, Quality Standards, Business Collaborations, Know-How, Work Related Knowledge, Entrepreneurial Spirit, Innovative, and Employee Involvement in the Community. In addition, this study found that many businesses in Malaysia have started to disclose the environmental and sustainability issues in their accounting and reporting. � 2018 American Society for Microbiology. All rights reserved. Final 2023-05-29T07:22:44Z 2023-05-29T07:22:44Z 2019 Article 2-s2.0-85081550996 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85081550996&partnerID=40&md5=034eb123c4204e1dc22af33fbc484c0f https://irepository.uniten.edu.my/handle/123456789/24315 81 11-Dec 5836 5840 Mattingley Publishing Scopus
institution Universiti Tenaga Nasional
building UNITEN Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Tenaga Nasional
content_source UNITEN Institutional Repository
url_provider http://dspace.uniten.edu.my/
description Environmental management; Nuclear fuel accounting; Technology transfer; Business collaboration; Environemental Practicies; Environmental accountings; Environmental Reportcting; Managerial accounting; Sustainability disclosures; Sustainability issues; Sustainability reporting; Sustainable development
author2 57215652976
author_facet 57215652976
Kamaruzaman M.S.
Hayder G.
format Article
author Kamaruzaman M.S.
Hayder G.
spellingShingle Kamaruzaman M.S.
Hayder G.
Development of environmental accounting and reporting practices of listed companies in Malaysia
author_sort Kamaruzaman M.S.
title Development of environmental accounting and reporting practices of listed companies in Malaysia
title_short Development of environmental accounting and reporting practices of listed companies in Malaysia
title_full Development of environmental accounting and reporting practices of listed companies in Malaysia
title_fullStr Development of environmental accounting and reporting practices of listed companies in Malaysia
title_full_unstemmed Development of environmental accounting and reporting practices of listed companies in Malaysia
title_sort development of environmental accounting and reporting practices of listed companies in malaysia
publisher Mattingley Publishing
publishDate 2023
_version_ 1806424593139761152