Strategically-framed environmental disclosure index: A measurement approach of Malaysian public listed companies� corporate environmental reporting practices
Environmental; Environmental reporting; Neo-institutional theories; Organisational; Social and governance; Strategically-framed environmental disclosure index; Environmental management; compliance; environmental policy; governance approach; performance assessment; public service; qualitative analysi...
Saved in:
| Main Authors: | , , , |
|---|---|
| Other Authors: | |
| Format: | Article |
| Published: |
Inderscience Publishers
2023
|
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| id |
my.uniten.dspace-24859 |
|---|---|
| record_format |
dspace |
| spelling |
my.uniten.dspace-248592023-05-29T15:27:59Z Strategically-framed environmental disclosure index: A measurement approach of Malaysian public listed companies� corporate environmental reporting practices Jaaffar A.H. Alrazi B. Ooi S.K. Shamsuddin A. 57192684524 46461112300 56592006700 57214759474 Environmental; Environmental reporting; Neo-institutional theories; Organisational; Social and governance; Strategically-framed environmental disclosure index; Environmental management; compliance; environmental policy; governance approach; performance assessment; public service; qualitative analysis; Malaysia This study aims to measure the corporate environmental reporting (CER) practices of Malaysian environmentally sensitive public listed companies based on measurement approach named strategically-framed environmental disclosure index. The content analysis technique based on a measurement index related to firm�s environmental strategies has been employed. The CER practices of 209 Malaysian environmentally sensitive public listed companies are examined for the years 2010 and 2014. Results suggest that there are three types of firm behaviour in CER in response to institutional pressures: 1) �negative deviance� (i.e., non-compliance environmental strategies leading to no quality environmental disclosures); 2) �conformance� (i.e., compliance environmental strategies leading to low quality environmental disclosures); 3) �positive deviance� (beyond-compliance or proactive environmental strategies leading to high quality environmental disclosures). This index shed light whether the environmental, social and governance (ESG) practice in Malaysian and global context as a deviance or normative behaviour. Moreover, this study identified whether mandatory reporting requirement force firm to actually improve environmental performance concurrently with pro-environmental policies or just as their greenwashing mechanism. Copyright � 2019 Inderscience Enterprises Ltd. Final 2023-05-29T07:27:59Z 2023-05-29T07:27:59Z 2019 Article 10.1504/IJETM.2019.104751 2-s2.0-85079036758 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85079036758&doi=10.1504%2fIJETM.2019.104751&partnerID=40&md5=2cfbf5e666d7dfaabfd938923f6d37a7 https://irepository.uniten.edu.my/handle/123456789/24859 22 4-May 236 256 Inderscience Publishers Scopus |
| institution |
Universiti Tenaga Nasional |
| building |
UNITEN Library |
| collection |
Institutional Repository |
| continent |
Asia |
| country |
Malaysia |
| content_provider |
Universiti Tenaga Nasional |
| content_source |
UNITEN Institutional Repository |
| url_provider |
http://dspace.uniten.edu.my/ |
| description |
Environmental; Environmental reporting; Neo-institutional theories; Organisational; Social and governance; Strategically-framed environmental disclosure index; Environmental management; compliance; environmental policy; governance approach; performance assessment; public service; qualitative analysis; Malaysia |
| author2 |
57192684524 |
| author_facet |
57192684524 Jaaffar A.H. Alrazi B. Ooi S.K. Shamsuddin A. |
| format |
Article |
| author |
Jaaffar A.H. Alrazi B. Ooi S.K. Shamsuddin A. |
| spellingShingle |
Jaaffar A.H. Alrazi B. Ooi S.K. Shamsuddin A. Strategically-framed environmental disclosure index: A measurement approach of Malaysian public listed companies� corporate environmental reporting practices |
| author_sort |
Jaaffar A.H. |
| title |
Strategically-framed environmental disclosure index: A measurement approach of Malaysian public listed companies� corporate environmental reporting practices |
| title_short |
Strategically-framed environmental disclosure index: A measurement approach of Malaysian public listed companies� corporate environmental reporting practices |
| title_full |
Strategically-framed environmental disclosure index: A measurement approach of Malaysian public listed companies� corporate environmental reporting practices |
| title_fullStr |
Strategically-framed environmental disclosure index: A measurement approach of Malaysian public listed companies� corporate environmental reporting practices |
| title_full_unstemmed |
Strategically-framed environmental disclosure index: A measurement approach of Malaysian public listed companies� corporate environmental reporting practices |
| title_sort |
strategically-framed environmental disclosure index: a measurement approach of malaysian public listed companies� corporate environmental reporting practices |
| publisher |
Inderscience Publishers |
| publishDate |
2023 |
| _version_ |
1806426074472513536 |
| score |
13.214268 |