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Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia

Our study examines environmental disclosure practices of SharÊcah approved companies. The study investigates the extent SharÊcah approved companies report on the environment and compares this with non-SharÊcah approved companies. We also examine four variables that may influence the level of enviro...

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Main Authors: Annuar, Hairul Azlan, Sulaiman, Maliah, Nik Ahmad, Nik Nazli
Format: Article
Language:English
Published: International Islamic University 2009
Subjects:
HF5601 Accounting. Bookkeeping
Online Access:http://irep.iium.edu.my/3395/1/IIUMJEMVol.17No.2%282009%29177-208%5B1%5D.pdf
http://irep.iium.edu.my/3395/
http://www.iium.edu.my/enmjournal/
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spelling my.iium.irep.33952011-12-20T07:08:02Z http://irep.iium.edu.my/3395/ Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia Annuar, Hairul Azlan Sulaiman, Maliah Nik Ahmad, Nik Nazli HF5601 Accounting. Bookkeeping Our study examines environmental disclosure practices of SharÊcah approved companies. The study investigates the extent SharÊcah approved companies report on the environment and compares this with non-SharÊcah approved companies. We also examine four variables that may influence the level of environmental disclosure in SharÊcah approved companies: size, number of Muslim directors, impact the activities of the company has on the environment (environmental sensitivity) and profitability of the company. Results provide some evidence that SharÊcah approved companies have a higher level of environmental disclosure. Further, size and environmental sensitivity, unlike profitability, do not affect the level of environmental disclosure of SharÊcah approved companies. These findings are inconsistent with the results of prior studies (Berthelot et al., 2003; Deegan and Gordon, 1996). The study makes an important contribution to the literature as there is a paucity of research which examines the influence of religion, in general, and Islam, in particular, on the extent of environmental disclosure. International Islamic University 2009 Article REM application/pdf en http://irep.iium.edu.my/3395/1/IIUMJEMVol.17No.2%282009%29177-208%5B1%5D.pdf Annuar, Hairul Azlan and Sulaiman, Maliah and Nik Ahmad, Nik Nazli (2009) Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia. IIUM Journal of Economics and Management Sciences, 17 (2). pp. 177-208. ISSN 1394-7680 http://www.iium.edu.my/enmjournal/
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
topic HF5601 Accounting. Bookkeeping
spellingShingle HF5601 Accounting. Bookkeeping
Annuar, Hairul Azlan
Sulaiman, Maliah
Nik Ahmad, Nik Nazli
Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia
description Our study examines environmental disclosure practices of SharÊcah approved companies. The study investigates the extent SharÊcah approved companies report on the environment and compares this with non-SharÊcah approved companies. We also examine four variables that may influence the level of environmental disclosure in SharÊcah approved companies: size, number of Muslim directors, impact the activities of the company has on the environment (environmental sensitivity) and profitability of the company. Results provide some evidence that SharÊcah approved companies have a higher level of environmental disclosure. Further, size and environmental sensitivity, unlike profitability, do not affect the level of environmental disclosure of SharÊcah approved companies. These findings are inconsistent with the results of prior studies (Berthelot et al., 2003; Deegan and Gordon, 1996). The study makes an important contribution to the literature as there is a paucity of research which examines the influence of religion, in general, and Islam, in particular, on the extent of environmental disclosure.
format Article
author Annuar, Hairul Azlan
Sulaiman, Maliah
Nik Ahmad, Nik Nazli
author_facet Annuar, Hairul Azlan
Sulaiman, Maliah
Nik Ahmad, Nik Nazli
author_sort Annuar, Hairul Azlan
title Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia
title_short Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia
title_full Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia
title_fullStr Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia
title_full_unstemmed Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia
title_sort some evidence of environmental reporting by shari'ah compliant companies in malaysia
publisher International Islamic University
publishDate 2009
url http://irep.iium.edu.my/3395/1/IIUMJEMVol.17No.2%282009%29177-208%5B1%5D.pdf
http://irep.iium.edu.my/3395/
http://www.iium.edu.my/enmjournal/
_version_ 1643605135062990848
score 13.211869

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