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Environmental disclosures by the Malaysian construction sector: Exploring extent and quality

We examine the extent and quality of environmental disclosures by public-listed Malaysian construction companies in their 2009 annual reports. Most of the 49 sample companies provide general disclosures which are positive and non-verifiable in nature. Very few companies disclose quantitative/non-mon...

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Main Authors: Nik Ahmad, Nik Nazli, Mohamad, Noor Afzalina
Format: Article
Language:English
English
Published: John Wiley and Sons Ltd 2014
Subjects:
HD72 Economic growth, development, planning
HF Commerce
HF5001 Business. Business Administration
Online Access:http://irep.iium.edu.my/58404/13/58404_Environmental%20disclosures%20by%20the%20Malaysian%20construction_article.pdf
http://irep.iium.edu.my/58404/2/58404_Corporate%20Social%20Responsibily_scopus.pdf
http://irep.iium.edu.my/58404/
http://onlinelibrary.wiley.com/doi/10.1002/csr.1322/abstract
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spelling my.iium.irep.584042018-04-11T07:23:38Z http://irep.iium.edu.my/58404/ Environmental disclosures by the Malaysian construction sector: Exploring extent and quality Nik Ahmad, Nik Nazli Mohamad, Noor Afzalina HD72 Economic growth, development, planning HF Commerce HF5001 Business. Business Administration We examine the extent and quality of environmental disclosures by public-listed Malaysian construction companies in their 2009 annual reports. Most of the 49 sample companies provide general disclosures which are positive and non-verifiable in nature. Very few companies disclose quantitative/non-monetary or monetary environmental information. In addition, companies did not make disclosures in eight of the items contained in the index. This suggests that environmental disclosures do not discharge the companies' accountability as disclosures are neither complete nor comprehensive enough and are largely confined to general, narrative statements which cannot be verified. To ensure accountability, regulators must introduce environmental reporting guidelines which specify content and format of the disclosures. This study addresses the paucity of Malaysian environmental disclosure literature and is one of the few which also examines quality of disclosure. John Wiley and Sons Ltd 2014-08 Article REM application/pdf en http://irep.iium.edu.my/58404/13/58404_Environmental%20disclosures%20by%20the%20Malaysian%20construction_article.pdf application/pdf en http://irep.iium.edu.my/58404/2/58404_Corporate%20Social%20Responsibily_scopus.pdf Nik Ahmad, Nik Nazli and Mohamad, Noor Afzalina (2014) Environmental disclosures by the Malaysian construction sector: Exploring extent and quality. Corporate Social Responsibility and Environmental Management, 21 (4). pp. 240-252. ISSN 1535-3958 http://onlinelibrary.wiley.com/doi/10.1002/csr.1322/abstract 10.1002/csr.1322
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
English
topic HD72 Economic growth, development, planning
HF Commerce
HF5001 Business. Business Administration
spellingShingle HD72 Economic growth, development, planning
HF Commerce
HF5001 Business. Business Administration
Nik Ahmad, Nik Nazli
Mohamad, Noor Afzalina
Environmental disclosures by the Malaysian construction sector: Exploring extent and quality
description We examine the extent and quality of environmental disclosures by public-listed Malaysian construction companies in their 2009 annual reports. Most of the 49 sample companies provide general disclosures which are positive and non-verifiable in nature. Very few companies disclose quantitative/non-monetary or monetary environmental information. In addition, companies did not make disclosures in eight of the items contained in the index. This suggests that environmental disclosures do not discharge the companies' accountability as disclosures are neither complete nor comprehensive enough and are largely confined to general, narrative statements which cannot be verified. To ensure accountability, regulators must introduce environmental reporting guidelines which specify content and format of the disclosures. This study addresses the paucity of Malaysian environmental disclosure literature and is one of the few which also examines quality of disclosure.
format Article
author Nik Ahmad, Nik Nazli
Mohamad, Noor Afzalina
author_facet Nik Ahmad, Nik Nazli
Mohamad, Noor Afzalina
author_sort Nik Ahmad, Nik Nazli
title Environmental disclosures by the Malaysian construction sector: Exploring extent and quality
title_short Environmental disclosures by the Malaysian construction sector: Exploring extent and quality
title_full Environmental disclosures by the Malaysian construction sector: Exploring extent and quality
title_fullStr Environmental disclosures by the Malaysian construction sector: Exploring extent and quality
title_full_unstemmed Environmental disclosures by the Malaysian construction sector: Exploring extent and quality
title_sort environmental disclosures by the malaysian construction sector: exploring extent and quality
publisher John Wiley and Sons Ltd
publishDate 2014
url http://irep.iium.edu.my/58404/13/58404_Environmental%20disclosures%20by%20the%20Malaysian%20construction_article.pdf
http://irep.iium.edu.my/58404/2/58404_Corporate%20Social%20Responsibily_scopus.pdf
http://irep.iium.edu.my/58404/
http://onlinelibrary.wiley.com/doi/10.1002/csr.1322/abstract
_version_ 1643615349258584064
score 13.211869

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