Cover Image

Analysis on the development of environmental disclosure practices by selected Malaysian companies from 1999 to 2002 / Haslinda Yusoff, Normahiran Yatim and Noraini Mohd Nasir

Issues on environmental accounting and reporting have grasped the attention of accounting researchers since the 1970s. Continuous researches indicate the significance of integrating environmental matters in accounting. However, these initiatives have yet to develop a harmonization acceptance on t...

Full description

Saved in:
Bibliographic Details
Main Authors: Yusoff, Haslinda, Yatim, Normahiran, Mohd Nasir, Noraini
Format: Article
Language:English
Published: Accounting Research Institute (ARI) & Faculty of Accountancy 2005
Subjects:
Malaysia
Online Access:http://ir.uitm.edu.my/id/eprint/11024/1/AJ_HASLINDA%20YUSOFF%20MAR%2005.pdf
http://ir.uitm.edu.my/id/eprint/11024/
https://mar.uitm.edu.my/
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uitm.ir.11024
record_format eprints
spelling my.uitm.ir.110242017-10-27T02:46:47Z http://ir.uitm.edu.my/id/eprint/11024/ Analysis on the development of environmental disclosure practices by selected Malaysian companies from 1999 to 2002 / Haslinda Yusoff, Normahiran Yatim and Noraini Mohd Nasir Yusoff, Haslinda Yatim, Normahiran Mohd Nasir, Noraini Malaysia Issues on environmental accounting and reporting have grasped the attention of accounting researchers since the 1970s. Continuous researches indicate the significance of integrating environmental matters in accounting. However, these initiatives have yet to develop a harmonization acceptance on the voluntary exercise. This is evidenced by the mixed global practices, with countries such as Netherlands having made environmental reporting mandatory, while the US encourage the practices. And in many other parts of the world, including Malaysia, environmental reporting is still a voluntary exercise. This study looks at the trend of environmental information disclosed in the corporate annual reports by selected Malaysian companies for the year 1999 to 2002. The findings revealed that majority of the companies are improving their environmental disclosure practices from a non-disclosure to a more qualitative disclosure state. They even started to quantitatively disclose certain environmental items such as environmental management and product ecology information. The development also results many companies disclosing their environmental concerns in a separate section in their annual report. Accounting Research Institute (ARI) & Faculty of Accountancy 2005 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/11024/1/AJ_HASLINDA%20YUSOFF%20MAR%2005.pdf Yusoff, Haslinda and Yatim, Normahiran and Mohd Nasir, Noraini (2005) Analysis on the development of environmental disclosure practices by selected Malaysian companies from 1999 to 2002 / Haslinda Yusoff, Normahiran Yatim and Noraini Mohd Nasir. Malaysian Accounting Review, 4 (1). pp. 49-73. ISSN 1675-4077 https://mar.uitm.edu.my/
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Malaysia
spellingShingle Malaysia
Yusoff, Haslinda
Yatim, Normahiran
Mohd Nasir, Noraini
Analysis on the development of environmental disclosure practices by selected Malaysian companies from 1999 to 2002 / Haslinda Yusoff, Normahiran Yatim and Noraini Mohd Nasir
description Issues on environmental accounting and reporting have grasped the attention of accounting researchers since the 1970s. Continuous researches indicate the significance of integrating environmental matters in accounting. However, these initiatives have yet to develop a harmonization acceptance on the voluntary exercise. This is evidenced by the mixed global practices, with countries such as Netherlands having made environmental reporting mandatory, while the US encourage the practices. And in many other parts of the world, including Malaysia, environmental reporting is still a voluntary exercise. This study looks at the trend of environmental information disclosed in the corporate annual reports by selected Malaysian companies for the year 1999 to 2002. The findings revealed that majority of the companies are improving their environmental disclosure practices from a non-disclosure to a more qualitative disclosure state. They even started to quantitatively disclose certain environmental items such as environmental management and product ecology information. The development also results many companies disclosing their environmental concerns in a separate section in their annual report.
format Article
author Yusoff, Haslinda
Yatim, Normahiran
Mohd Nasir, Noraini
author_facet Yusoff, Haslinda
Yatim, Normahiran
Mohd Nasir, Noraini
author_sort Yusoff, Haslinda
title Analysis on the development of environmental disclosure practices by selected Malaysian companies from 1999 to 2002 / Haslinda Yusoff, Normahiran Yatim and Noraini Mohd Nasir
title_short Analysis on the development of environmental disclosure practices by selected Malaysian companies from 1999 to 2002 / Haslinda Yusoff, Normahiran Yatim and Noraini Mohd Nasir
title_full Analysis on the development of environmental disclosure practices by selected Malaysian companies from 1999 to 2002 / Haslinda Yusoff, Normahiran Yatim and Noraini Mohd Nasir
title_fullStr Analysis on the development of environmental disclosure practices by selected Malaysian companies from 1999 to 2002 / Haslinda Yusoff, Normahiran Yatim and Noraini Mohd Nasir
title_full_unstemmed Analysis on the development of environmental disclosure practices by selected Malaysian companies from 1999 to 2002 / Haslinda Yusoff, Normahiran Yatim and Noraini Mohd Nasir
title_sort analysis on the development of environmental disclosure practices by selected malaysian companies from 1999 to 2002 / haslinda yusoff, normahiran yatim and noraini mohd nasir
publisher Accounting Research Institute (ARI) & Faculty of Accountancy
publishDate 2005
url http://ir.uitm.edu.my/id/eprint/11024/1/AJ_HASLINDA%20YUSOFF%20MAR%2005.pdf
http://ir.uitm.edu.my/id/eprint/11024/
https://mar.uitm.edu.my/
_version_ 1685648275362807808
score 13.211869

Similar Items