Environmental Reporting in Malaysia: Perspective of the Management
 
This study examines the issue of environmental reporting from the perspective of management of corporation of Malaysia. Specifically, this study investigate whether the managers' perception of the awareness of the communities on the environmental issues, building of corporate good image and type of industry influence managers to report environmental information. This study also examines the type of media preferred by managers to report environmental information. The results of the study support the legitimacy theory that companies use environmental reporting as a tool to legitimize their existence in the society. The main purpose of reporting is to build a good corporate image. Managers' awareness of the issues, managers' perception of the awareness if the public on the issues and types of the industry are however is not strong enough to justify the reporting of the information. Additional analyses, based on an open-ended question reveal quite the same finding that the main reason managers provide environmental information is to shape good corporate image. The most preferred to report the information is in the Special Environmental Report.

Back to Listing

 


 

 

 
   
 
Malaysian Accountancy Research and Education Foundation
©Copyright 2007. All Rights Reserved under www.maref.org.my