rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Quality of environmental disclosure of environmentally sensitive industries in Malaysia
  name:
    name part: Norhayati binti Abdullah
    role:
      role term: creator
  name:
    name part: International Islamic University Malaysia
    name part: Department of Accounting
  genre: Theses, IIUM local
  origin info:
    place:
      place term: my
    place:
      place term: Kuala Lumpur
    publisher: International Islamic University Malaysia, International Islamic University Malaysia
    date issued: 2011
  language:
    language term: eng
  physical description:
    extent: xii, 141 leaves [50] : ill. ; 30cm.
  abstract: The Malaysian government is becoming increasingly concerned about the corporate environmental policies regulating the Malaysian companies. As a result, Bursa Malaysia, as an authoritative body in monitoring the Malaysian PLCs, has made it mandatory for all listed companies in Malaysia to publicly disclose their social and environmental related information in annual reports effective year 2007 onwards. Better quality environmental disclosures may indicate that corporations place their contribution and commitment in effort to protect the environment. The purpose of this study is thus to examine the quality of environmental disclosure in annual reports after the mandatory requirement took place. Furthermore, it also aims to identify determinants of the quality of environmental disclosure using multi-theoretical perspectives that rely on institutional theory, information cost theory, resource based view theory and legitimacy theory. The study compared the quality of environmental disclosures between year 2005 and 2009; before and after the CSR mandatory reporting requirement that took effect in Malaysia. The quality of environmental disclosures was measured using a disclosure index. A content analysis of the annual report of 164 environmentally sensitive industries companies was undertaken. The findings reveal that there is a significant increase in the quality of environmental disclosures in 2009 as compared to 2005. Accordingly, the study concludes that the environmental reporting in Malaysia is now improving as compared to years before the mandatory requirement. Theoretically, the findings suggest that the better quality environmental disclosures in annual reports by corporations in 2009 may well be influenced by the mandatory CSR requirement. Additionally, the results also suggest the quality of environmental disclosures in Malaysia is determined by firms' size and leverage level. This result is strongly supported by legitimacy theory. Overall, the study views insti…
  note: by Norhayati Binti Abdullah
  note: Abstract in English and Arabic.
  note: "A dissertation submitted in fulfilment of the requirement for the degree of Master of Science (Accounting)."--On t.p.
  note: Thesis (MSACC)--International Islamic University Malaysia, 2011.
  note: Includes bibliographical references (leaves 133-140).
  subject:
    geographic code: a-my---
  subject:
    topic: Corporation reports
    topic: Environmental aspects
    geographic: Malaysia
  subject:
    topic: Environmental reporting
    geographic: Malaysia
  subject:
    topic: Disclosure of information
    geographic: Malaysia
  subject:
    topic: Environmental protection
    geographic: Malaysia
  subject:
    topic: Social responsibility of business
    geographic: Malaysia
  classification: HF5658
  identifier: http://studentrepo.iium.edu.my/handle/123456789/3401
  record info:
    record content source: UIAM
    record creation date: 111125
    language of cataloging:
      language term: eng