A study on Malaysian industrial product corporate environmental concerns & responses, factors motivating disclosures and legitimacy theory / Mohamad Ezrien Mohamad Kamal

• Main Author: Mohamad Kamal, Mohamad Ezrien
• Format: Thesis
• Language: English
• Published: 2002
• Online Access: https://ir.uitm.edu.my/id/eprint/102017/1/102017.pdf; https://ir.uitm.edu.my/id/eprint/102017/

This research aims in identifying the importance of given factors in motivating Malaysian industrial product sector corporation decision to disclose environmental disclosure in its annual report. In addition it seeks whether any link can be made between those factors of importance with the actual environmental disclosure made in the annual report to support legitimacy theory argument. The study is in some way similar to the one done by Trevor Wilmshurst and Geoffrey R. Frost in Australia but with certain modification. The possible existence of environmental concerns and responses among the corporations is also investigated. The results indicated overall corporations were being environmentally concerned but still lack in environmental responses. In addition several factors found to be important in motivating environmental disclosure decision. Nevertheless only factor "shareholders right to information" showed correlation with actual environmental disclosure, which provide little support to legitimacy theory argument.