scholarly journals A longitudinal Examination of Environmental Reporting Practices in Malaysia

2009 ◽  
Vol 11 (1) ◽  
pp. 37 ◽  
Author(s):  
Bakhtiar Alrazi ◽  
Maliah Sulaiman ◽  
Nik Nazli Nik Ahmad
Keyword(s):  
Social Issue ◽  
Life Cycle ◽  
Ad Hoc ◽  
Annual Reports ◽  
Environmental Reporting ◽  
Reporting Practices ◽  
Life Cycle Theory ◽  
Increasing Trend ◽  
Longitudinal Examination

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 increased from 47 percent in 1999 to 60 percent in 2003, and further increased to 67 percent in 2006. However, the extent of environmental reporting as measured by the number 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.

scholarly journals The Quantity and Quality of Environmental Reporting in Annual Report of Public Listed Companies in Malaysia

2010 ◽  
Vol 4 (2) ◽  
pp. 115 ◽  
Author(s):  
Sharifah Buniamin
Keyword(s):  
Information Disclosure ◽  
Environmental Information ◽  
Annual Reports ◽  
Environmental Reporting ◽  
Reporting Practices ◽  
Quality Disclosure ◽  
Environmentally Sensitive Areas ◽  
Environmental Information Disclosure ◽  
High Level

Business organisations are facing the challenge of disseminating environmental information as the public concerns regarding these issues have increased. This study examines the environmental reporting practices in the annual reports of 243 companies listed on the Main Board of<br />Bursa Malaysia for the year 2005. Content analysis approach was utilized to determine the quantity and quality of the environmental information disclosure in annual reports. The results indicated that only 28% of the companies reported this information in their annual reports and merely five sentences were dedicated for these reports. It was also revealed that the average quality of environmental reporting per company is 3.24%. In addition, it was discovered that larger companies and companies in environmentally sensitive areas published more information as well as provided higher quality disclosure. Additionally, it was also revealed that companies with high level of quantity environmental reporting are also having high level of quality environmental reporting.<br /><br /><br /><br />

INTELLECTUAL CAPITAL REPORTING STUDY OF IT-SECTOR CORPORATIONS IN INDIA

2011 ◽  
Vol 01 (01) ◽  
pp. 16-28
Author(s):  
Madan Lal Bhasin
Keyword(s):  
Intellectual Capital ◽  
Annual Reports ◽  
Voluntary Reporting ◽  
Reporting Practices ◽  
External Stakeholder ◽  
Long Run ◽  
Wealth Generation ◽  
Voluntary Basis

Intellectual capital (IC) can prove to be a source of competitive advantage for businesses ultimately leading to wealth generation in the long-term. At present, reporting of IC information is done by very few leading corporations purely on a “voluntary” basis. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. India presents an ideal case for the analysis of IC reporting by the IT corporations because the economy has been undergoing rapid transformation.This study attempts to provide an insight into the style of IC reporting done by the top IT-sector corporations in India. In order to survey the recent IC reporting practices, we conducted a study of 16 IT corporations in which “content analysis” was performed on their 2007 to 2009 annual reports. The results of this study confirmed that IC reporting in these corporations is almost negligible, and IC reporting had not received any preference from the mentors of these corporations. A major recommendation for corporations is to develop strategic and tactical initiatives that provide for ‘voluntary’ reporting of IC. These initiatives may initially be used for internal management purposes, but an external stakeholder-focus IC report should be the ultimate long-run goal.

Corporate Social, Environmental, and Governance Reporting and Firm's Characteristics

2019 ◽  
pp. 697-721
Author(s):  
Md. Nazrul Islam ◽  
Mohammad Ashraful Ferdous Chowdhury ◽  
Mehedi Hasan Tuhin ◽  
Md. Masud Sarker
Keyword(s):  
Fixed Effects ◽  
Banking Sector ◽  
Positive Impact ◽  
Stock Exchange ◽  
Annual Reports ◽  
Environmental Reporting ◽  
Reporting Practices ◽  
The Social ◽  
Social Environmental ◽  
Corporate Social

The study aimed to explore the social, environmental and governance (SEG) reporting practices of Banking sector of Bangladesh. In conducting the study, the longitudinal data has been used over the period 2000-2015 taking all the 30listed private commercial banks in Dhaka Stock Exchange Limited. Three separate reporting index for social, environmental and governance have been developed to measure reporting practices using the dichotomous method from the published annual reports of banks. The analysis found that corporate social, environmental and governance reporting has been increased over the study period. The statistical measure showed that social, governance and environmental reporting were made 46%, 49% and 1% respectively over the period while total SEGwas 39% over the period. The econometrics models using fixed effects showed that corporate profitability, size, age and leverage have positive impact on SEG reporting. The main cause of low SEG reporting could be due to the insufficient laws and framework of SEG reporting.

scholarly journals Business Sustainability: The Trend of Human Resource Disclosure Based on Malaysian Evidence

2021 ◽  
Vol 2 (3) ◽  
pp. 1-9
Author(s):  
Norhayati Abdullah ◽  
A.H Fatima ◽  
Maliah Sulaiman
Keyword(s):  
Content Analysis ◽  
Human Resource ◽  
Government Policy ◽  
Empirical Support ◽  
Annual Reports ◽  
Analysis Method ◽  
Business Sustainability ◽  
Content Analysis Method ◽  
Increasing Trend

This paper aims to investigate the trend of human resource disclosure (HRD) quality based on publicly disclosed annual reports of 235 Malaysian listed companies. The data was collected through content analysis method using HRD index. The results reveal that there is an increasing trend of HRD quality from 2010 to 2014.  However the significant increase is only between 2012 and 2013. This study provides empirical support for Institutional theory’s coercive isomorphism, through its findings on quality of HRD. This is because, the related disclosure regulations and the Malaysian government policy through Malaysia Plan may have significantly influenced firms to increase HRD quality in their annual reports.

scholarly journals Board of Directors and Environmental Reporting: Evidence From Plantation Industry.

2018 ◽  
pp. 916-925
Author(s):  
Raudah Siman ◽  
Rina Fadhilah Ismail ◽  
Zanariah Aziz@ Omar ◽  
Zuraidahq Mohd Zam
Keyword(s):  
Annual Reports ◽  
Environmental Reporting ◽  
Policy Makers ◽  
Listed Firms ◽  
Reporting Practices ◽  
Board Characteristics ◽  
Content Analysis Method ◽  
Regulatory Bodies ◽  
Code Of Corporate Governance ◽  
The Relationship

The purpose of this study is to examine the extent of environmental reporting by listed firms in the plantation industry in Malaysia. The relationship between board characteristics and the extent of environmental reporting by listed firms in Malaysia plantation industry is examined for the first three years after the issuance of the new revised Malaysian Code of Corporate Governance in 2012 (MCCG 2012). Three board characteristics have been used to explain the level of environmental reporting by Malaysia’s plantation industry firms. The correlation analysis is employed to investigate the relationship between the board characteristics and environmental reporting. This study employs a content analysis method by reviewing 110 annual reports consisting of 37 firms listed in Bursa Malaysia for three years (2013-2015). The result reports that most of the board characteristics are not significantly related to environmental reporting by the firms. Out of six measurements, only the environmental related expenses have a positive relationship with environmental reporting. The results from this study may provide knowledge and empirical understanding concerning the environmental reporting practices by the plantation industry. The policy makers and regulatory bodies such as Bursa Malaysia and Securities Commission may consider formulating guidelines for reporting environmental information to encourage voluntary compliance.

scholarly journals Board of Directors and Environmental Reporting: Evidence From Plantation Industry

2019 ◽  
pp. 49-58
Author(s):  
Raudah Siman ◽  
Rina Fadhilah Ismail ◽  
Zanariah Aziz@ Omar ◽  
Zuraidah Mohd Zam
Keyword(s):  
Annual Reports ◽  
Environmental Reporting ◽  
Policy Makers ◽  
Listed Firms ◽  
Reporting Practices ◽  
Board Characteristics ◽  
Content Analysis Method ◽  
Regulatory Bodies ◽  
Code Of Corporate Governance ◽  
The Relationship

The purpose of this study is to examine the extent of environmental reporting by listed firms in the plantation industry in Malaysia. The relationship between board characteristics and the extent of environmental reporting by listed firms in Malaysia plantation industry is examined for the first three years after the issuance of the new revised Malaysian Code of Corporate Governance in 2012 (MCCG 2012). Three board characteristics have been used to explain the level of environmental reporting by Malaysia’s plantation industry firms. The correlation analysis is employed to investigate the relationship between the board characteristics and environmental reporting. This study employs a content analysis method by reviewing 110 annual reports consisting of 37 firms listed in Bursa Malaysia for three years (2013-2015). The result reports that most of the board characteristics are not significantly related to environmental reporting by the firms. Out of six measurements, only the environmental related expenses have a positive relationship with environmental reporting. The results from this study may provide knowledge and empirical understanding concerning the environmental reporting practices by the plantation industry. The policy makers and regulatory bodies such as Bursa Malaysia and Securities Commission may consider formulating guidelines for reporting environmental information to encourage voluntary compliance.

Achieving Financial Sustainability in Ghana’s Banking Sector: Is Environmental, Social and Governance Reporting Contributive?

2021 ◽  
pp. 097215092110443
Author(s):  
Haruna Maama
Keyword(s):  
Banking Sector ◽  
Annual Reports ◽  
Financial Sustainability ◽  
Environmental Reporting ◽  
Return On Assets ◽  
Reporting Practices ◽  
Net Interest Margin ◽  
Content Analysis Method ◽  
Negative Impacts ◽  
The Impact

Despite banks not having any significant direct negative impacts on the environment and society, they adopt environmental, social and governance (ESG) accounting. Meanwhile, ESG reporting consumes additional resources and exposes firms’ strategies to competitors. The study employed a legitimacy theory to investigate the impact of ESG reporting on the financial sustainability of banks in Ghana. The study relied on 10 years of annual reports of all the banks in Ghana. The banks’ ESG reporting practices were assessed based on a content analysis method. The financial sustainability was measured based on return on assets (ROA) and net interest margin (NIM). Evidence showed that environmental reporting (ERI) impacted the banks’ NIM and ROA inversely and significantly, whilst governance reporting had a positive but insignificant relationship with NIM and ROA. The result further demonstrated that social reporting (SRI) impacted NIM and ROA positively and significantly. The overall ESG reporting had a negative and significant relationship with the banks’ financial sustainability. Hence, the ESG reporting did not improve the financial sustainability of banks, and banks in Ghana have less of an incentive to report on ESG as opposed to banks in other countries, where such reporting generally makes financial sense.

scholarly journals Public and Private Sector Environmental Reporting

2017 ◽  
pp. 231
Author(s):  
Verónica Paula Lima Ribeiro ◽  
Sónia Maria da Silva Monteiro
Keyword(s):  
Private Sector ◽  
Information Disclosure ◽  
Ad Hoc ◽  
Environmental Information ◽  
Environmental Accounting ◽  
Annual Reports ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Public And Private ◽  
Public And Private Sector

The organisation's interest in producing an image of commitment towards the environment has motivated the development of new informational needs by the different stakeholders. Their satisfaction requires that the organization's traditional information systems change. This happens in both public and private organizations, in order to generate environmental information, not only for management purposes, but also for external disclosure. In this sense, the contents and display of the information produced by these systems must also adapt, receiving new information besides the traditional one [for example, the annual reports], including the ad hoc information, environmental report and/or sustainability report. The literature highlights that there is no consensual opinion among researchers about mandatory or voluntary reporting. In the private sector, the accounting regulations of environmental issues, specifically in what concerns the environmental information disclosure in the annual reports, presents a certain degree of development, with several initiatives, both national and international, concerning the approval of an environmental accounting standard. Nevertheless, in the public sector, the delay of specific accounting standards concerning environmental information has led public entities not to submit suitable information about their environmental management. The aim of this paper is to present the state of the art, both in public and private sector contexts, according to national and international legislation, in the annual reports or separately. A further objective, in addition, is to present a short reflection on the subject of mandatory and voluntary environmental disclosure.

Corporate environmental reporting

2000 ◽  
Vol 13 (1) ◽  
pp. 10-26 ◽  
Author(s):  
Trevor D. Wilmshurst ◽  
Geoffrey R. Frost
Keyword(s):  
Mail Survey ◽  
Environmental Information ◽  
Influential Factors ◽  
Annual Reports ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Reporting Practices ◽  
Perceived Importance ◽  
Specific Factors ◽  
Corporate Environmental Reporting

This paper analyses the link between the importance, as stated by reporters, of specific factors in the decision to disclose environmental information and actual reporting practices. Through a mail survey, chief finance officers (CFOs) of selected Australian companies rated the perceived importance of specific factors in the decision to disclose environmental information. Environmental disclosure within respondents’ annual reports were reviewed and an analysis was undertaken to determine if relationships existed between actual reporting practices and ratings of importance assigned to various factors. The results indicate some significant correlations between the perceived importance of a number of factors and environmental reporting practices. The results of the analysis provide limited support for legitimacy theory as an explanatory link between identified influential factors in management’s decision process and actual environmental disclosure.

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