Environmental Reporting Practices of Top Public Listed Companies: Analyzing Pre-Post Corporate Social Responsibility Framework

Indonesian Journal of Sustainability Accounting and Management

Siti Hazwani Kamaruddin¹  Erlane K. Ghani²  Haslinda Yusoff³ 

[1] Universiti Teknologi MARA,Faculty of Economics and Management Science,Kuala Terengganu, Malaysia;Universiti Teknologi MARA, Accounting Research Institute, Shah Alam, Malaysia;Universiti Teknologi MARA, Faculty of Accountancy, Shah Alam, Malaysia

关键词: environmental reporting;    accountability;    corporate social responsibility framework;    influencing factors;    Malaysia.;   

DOI  :  10.28992/ijsam.v2i1.48

学科分类：地球科学(综合)

来源: Universitas Pasundan

【 摘 要 】

This study examines the environmental reporting practices of the top public listed companies in Malaysia, before and after the introduction of the Corporate Social Responsibility Framework. Specifically, this study examines the level of extensiveness of environmental disclosures among the top public listed companies. In addition, this study identifies the factors that influence the environmental reporting practices of the top public listed companies. The factors examined in this study include industry sector, ISO certification, size and profitability. Using content analysis on the corporate annual reports of 50 top publicly listed companies, this study shows that greater environmental reporting practices was found in the post-period of the framework. This study also shows that the factors influencing environmental reporting practices among the top public listed companies vary between the pre-period and the post-period. The findings of this study implicate that regulatory initiatives represent an influential factor in promoting environmental accountability via reporting practices among the companies in Malaysia.

【 授权许可】

CC BY