Article2014

DETERMINANTS OF ENVIRONMENTAL REPORTING QUALITY IN MALAYSIA

Maliah Sulaiman · Norhayati Abdullah · A.H. Fatima

63 citations0/0 files storedIIUM Journal Of Economics and Management/International Journal of Economics, Management and Accounting

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

The study examines the relationship between share ownership distribution, profitability, firm size and leverage with the quality of environmental disclosure in annual reports in 2009, two years after Malaysia made corporate social responsibility disclosure mandatory for all listed companies. Three theories; legitimacy, resource based view and information provided the theoretical underpinnings of the study. A content analysis of the annual report of 164 companies in the environmentally sensitive industries (ESI) was undertaken. Disclosure quality was measured using a self-developed index adapted from prior studies. The findings revealed a significant positive association between firm size and leverage with the quality of environmental reporting, thus providing the support for legitimacy theory. Given that share ownership distribution and profitability had no significant relationship with the quality of environmental reporting, the use of resource based view and information cost theories did not provide any support in explaining environmental reporting behavior of companies in the environmentally sensitive industries in Malaysia.

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References

2004Firm resources and sustained competitive advantage 1997A RESOURCE-BASED PERSPECTIVE ON CORPORATE ENVIRONMENTAL PERFORMANCE AND PROFITABILITY.2001The resource-based view of the firm: Ten years after 1991 1996Some determinants of social and environmental disclosures in New Zealand companies 2003The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach 2006The role of environmental disclosures as tools of legitimacy: A research note 2003Corporate governance and voluntary disclosure 1991Content-Analysis Research: An Examination of Applications with Directives for Improving Research Reliability and Objectivity

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