Quantity and quality of environmental disclosure by environmental sensitive companies in Malaysia
This study examines the level of environmental information disclosure in the annual reports of 150 environmentally sensitive companies in Malaysia for the year 2012. Interpretative content analysis is used to examine the quantity and quality of the environmental disclosure against the global reporti...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Medwell Online
2016
|
| Online Access: | http://psasir.upm.edu.my/id/eprint/53707/ http://psasir.upm.edu.my/id/eprint/53707/1/Quantity%20and%20quality%20of%20environmental%20disclosure%20by%20environmental%20sensitive%20companies%20in%20Malaysia.pdf |
| _version_ | 1848852354961506304 |
|---|---|
| author | Mohd Said, Ridzwana Kim, Lee Liu Senik, Rosmila Yusri, Yusniyati |
| author_facet | Mohd Said, Ridzwana Kim, Lee Liu Senik, Rosmila Yusri, Yusniyati |
| author_sort | Mohd Said, Ridzwana |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | This study examines the level of environmental information disclosure in the annual reports of 150 environmentally sensitive companies in Malaysia for the year 2012. Interpretative content analysis is used to examine the quantity and quality of the environmental disclosure against the global reporting initiative environmental performance indicators. The findings revealed that the level of environmental disclosure by sampled companies is limited and mostly in declarative form. Very few companies disclose comprehensive information in their annual reports. This study contributes to the current literature of environmental reporting and suggests regulators to strengthen the enforcement upon companies to report more comprehensive environmental information
|
| first_indexed | 2025-11-15T10:36:45Z |
| format | Article |
| id | upm-53707 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T10:36:45Z |
| publishDate | 2016 |
| publisher | Medwell Online |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-537072018-01-10T03:26:55Z http://psasir.upm.edu.my/id/eprint/53707/ Quantity and quality of environmental disclosure by environmental sensitive companies in Malaysia Mohd Said, Ridzwana Kim, Lee Liu Senik, Rosmila Yusri, Yusniyati This study examines the level of environmental information disclosure in the annual reports of 150 environmentally sensitive companies in Malaysia for the year 2012. Interpretative content analysis is used to examine the quantity and quality of the environmental disclosure against the global reporting initiative environmental performance indicators. The findings revealed that the level of environmental disclosure by sampled companies is limited and mostly in declarative form. Very few companies disclose comprehensive information in their annual reports. This study contributes to the current literature of environmental reporting and suggests regulators to strengthen the enforcement upon companies to report more comprehensive environmental information Medwell Online 2016 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/53707/1/Quantity%20and%20quality%20of%20environmental%20disclosure%20by%20environmental%20sensitive%20companies%20in%20Malaysia.pdf Mohd Said, Ridzwana and Kim, Lee Liu and Senik, Rosmila and Yusri, Yusniyati (2016) Quantity and quality of environmental disclosure by environmental sensitive companies in Malaysia. International Business Management, 10 (18). pp. 4342-4350. ISSN 1993-5250 http://www.medwelljournals.com/archivedetails.php?jid=1993-5250&issueno=70 |
| spellingShingle | Mohd Said, Ridzwana Kim, Lee Liu Senik, Rosmila Yusri, Yusniyati Quantity and quality of environmental disclosure by environmental sensitive companies in Malaysia |
| title | Quantity and quality of environmental disclosure by environmental sensitive companies in Malaysia |
| title_full | Quantity and quality of environmental disclosure by environmental sensitive companies in Malaysia |
| title_fullStr | Quantity and quality of environmental disclosure by environmental sensitive companies in Malaysia |
| title_full_unstemmed | Quantity and quality of environmental disclosure by environmental sensitive companies in Malaysia |
| title_short | Quantity and quality of environmental disclosure by environmental sensitive companies in Malaysia |
| title_sort | quantity and quality of environmental disclosure by environmental sensitive companies in malaysia |
| url | http://psasir.upm.edu.my/id/eprint/53707/ http://psasir.upm.edu.my/id/eprint/53707/ http://psasir.upm.edu.my/id/eprint/53707/1/Quantity%20and%20quality%20of%20environmental%20disclosure%20by%20environmental%20sensitive%20companies%20in%20Malaysia.pdf |