Institutional isomorphism on environmental reporting practices in Malaysian local governments / Che Ku Hisam Che Ku Kassim …[et al.]

• Main Authors: Mohd Nasir, Noor Emilina, Ahmad, Suraya, Wan Mohd Nori, Wan Mohd Nazif, Mod Arifin, Nur Nariza, Che Ku Kassim, Che Ku Hisam
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA 2021
• Subjects: Local government
• Online Access: https://ir.uitm.edu.my/id/eprint/6088/1/6088.pdf; https://ir.uitm.edu.my/id/eprint/6088/; https://mar.uitm.edu.my/

The extent of environmental disclosures (EDs) supplied by local governments (LGs) is gradually on the rise despite a lack of mandatory reporting regulations. Studies have predominantly relied on the sociopolitical theories to examine the underlying motives behind the disclosure. Little has been rese...