Kebolehpercayaan pelaporan maklumat alam sekitar di Malaysia
Information on company’s environmental performance needs to be reported as they are relevant and required by various stakeholders as a basis for decision- making, either for economic or social reasons. However, information reporting is still limited among Malaysia companies, especially in their fina...
| Main Authors: | , , |
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| Format: | Article |
| Published: |
Environmental Management Society, Malaysia
2002
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| Online Access: | http://journalarticle.ukm.my/2176/ |
| _version_ | 1848809782431973376 |
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| author | Romlah Jaafar, Nordin @ Jusoh Mohammad , Takiah Mohd. Iskandar, |
| author_facet | Romlah Jaafar, Nordin @ Jusoh Mohammad , Takiah Mohd. Iskandar, |
| author_sort | Romlah Jaafar, |
| building | UKM Institutional Repository |
| collection | Online Access |
| description | Information on company’s environmental performance needs to be reported as they are relevant and required by various stakeholders as a basis for decision- making, either for economic or social reasons. However, information reporting is still limited among Malaysia companies, especially in their financial and annual reports. This is because information reporting is neither required by legislation nor accounting standards. This study deals with environment information reporting by companies that have been found to cause environmental problems. The result shows that environmental information reporting by these companies are incomplete and one sided, and the actual environmental performance of the company is not reported. Therefore the validity of the information on the company’s environmental performance as reported is suspect. The government should scrutinize the issue of validity of information reporting in the annual report in order to overcome the problem of information trustworthiness |
| first_indexed | 2025-11-14T23:20:05Z |
| format | Article |
| id | oai:generic.eprints.org:2176 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T23:20:05Z |
| publishDate | 2002 |
| publisher | Environmental Management Society, Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org:21762011-07-05T04:00:37Z http://journalarticle.ukm.my/2176/ Kebolehpercayaan pelaporan maklumat alam sekitar di Malaysia Romlah Jaafar, Nordin @ Jusoh Mohammad , Takiah Mohd. Iskandar, Information on company’s environmental performance needs to be reported as they are relevant and required by various stakeholders as a basis for decision- making, either for economic or social reasons. However, information reporting is still limited among Malaysia companies, especially in their financial and annual reports. This is because information reporting is neither required by legislation nor accounting standards. This study deals with environment information reporting by companies that have been found to cause environmental problems. The result shows that environmental information reporting by these companies are incomplete and one sided, and the actual environmental performance of the company is not reported. Therefore the validity of the information on the company’s environmental performance as reported is suspect. The government should scrutinize the issue of validity of information reporting in the annual report in order to overcome the problem of information trustworthiness Environmental Management Society, Malaysia 2002 Article PeerReviewed Romlah Jaafar, and Nordin @ Jusoh Mohammad , and Takiah Mohd. Iskandar, (2002) Kebolehpercayaan pelaporan maklumat alam sekitar di Malaysia. Malaysian Journal of Environmental Management, 3 . pp. 19-39. ISSN 1511-7855 http://www.ems-malaysia.org/mjem/index.html |
| spellingShingle | Romlah Jaafar, Nordin @ Jusoh Mohammad , Takiah Mohd. Iskandar, Kebolehpercayaan pelaporan maklumat alam sekitar di Malaysia |
| title | Kebolehpercayaan pelaporan maklumat alam sekitar di Malaysia |
| title_full | Kebolehpercayaan pelaporan maklumat alam sekitar di Malaysia |
| title_fullStr | Kebolehpercayaan pelaporan maklumat alam sekitar di Malaysia |
| title_full_unstemmed | Kebolehpercayaan pelaporan maklumat alam sekitar di Malaysia |
| title_short | Kebolehpercayaan pelaporan maklumat alam sekitar di Malaysia |
| title_sort | kebolehpercayaan pelaporan maklumat alam sekitar di malaysia |
| url | http://journalarticle.ukm.my/2176/ http://journalarticle.ukm.my/2176/ |