Determinants of environmental reporting in Malaysia for industrial product sector

Determinants of environmental reporting in Malaysia for industrial product sector

Following the new Malaysian Code on Corporate Governance (MCCG) 2012, the Malaysian government hopes to encourage companies, specifically the Public Listed Companies to adhere to the new code of conduct. The Adherence to the MCCG guidelines works together with the Listing Requirements by Bursa Malay...

Full description

Saved in:
Bibliographic Details
Main Author: Nurul Huda, Yahya
Format: Thesis
Language:eng
eng
Published: 2015
Subjects:
HF5601-5689 Accounting
HF5548.7-5548.85 Industrial Psychology
Online Access:https://etd.uum.edu.my/5150/1/s810572.pdf
https://etd.uum.edu.my/5150/7/s810572_abstract.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
id my-uum-etd.5150
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Abdul Latif, Rohaida
topic HF5601-5689 Accounting
HF5548.7-5548.85 Industrial Psychology
spellingShingle HF5601-5689 Accounting
HF5548.7-5548.85 Industrial Psychology
Nurul Huda, Yahya
Determinants of environmental reporting in Malaysia for industrial product sector
description Following the new Malaysian Code on Corporate Governance (MCCG) 2012, the Malaysian government hopes to encourage companies, specifically the Public Listed Companies to adhere to the new code of conduct. The Adherence to the MCCG guidelines works together with the Listing Requirements by Bursa Malaysia that call for disclosure on environmental as part of the Corporate Social Responsible Report in the companies' annual report. Thus, this study is motivated to examine the determinants that are associated to promote the environmental reporting disclosure practices of corporations in Malaysia. In particular, this study aims to examine two influential factors that affect environmental reporting disclosures which are corporate governance characteristics (i.e., board size, board independence, board diversity - religion and board diversity - gender) and corporate characteristics (i.e., company size, profitability, and free cash flow). The study uses a total of 100 samples from the industrial product corporations listed on Bursa Malaysia for the year 2013. The study employs OLS and Tobit regression inclusive of robust regression for both models. The results indicate that board diversity of religion (Muslim directors); company size; profitability; and free cash flow have positive significant influence on environmental reporting disclosure practices. In summary, the study concludes that for the industrial product sector, the initiative for companies to disclose environmental reporting is much influenced by companies that have Muslim directors, with large amount of assets, with higher profitability and a large amount of extra cash. All in all, the companies are able to comply to any government's initiative towards a sustainability economy, provided the company applies the Taqwa paradigm as the foundation for good governance and the company is secured financially
format Thesis
qualification_name masters
qualification_level Master's degree
author Nurul Huda, Yahya
author_facet Nurul Huda, Yahya
author_sort Nurul Huda, Yahya
title Determinants of environmental reporting in Malaysia for industrial product sector
title_short Determinants of environmental reporting in Malaysia for industrial product sector
title_full Determinants of environmental reporting in Malaysia for industrial product sector
title_fullStr Determinants of environmental reporting in Malaysia for industrial product sector
title_full_unstemmed Determinants of environmental reporting in Malaysia for industrial product sector
title_sort determinants of environmental reporting in malaysia for industrial product sector
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2015
url https://etd.uum.edu.my/5150/1/s810572.pdf
https://etd.uum.edu.my/5150/7/s810572_abstract.pdf
_version_ 1747827871944015872
spelling my-uum-etd.51502021-04-04T08:24:26Z Determinants of environmental reporting in Malaysia for industrial product sector 2015 Nurul Huda, Yahya Abdul Latif, Rohaida Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting HF5548.7-5548.85 Industrial Psychology Following the new Malaysian Code on Corporate Governance (MCCG) 2012, the Malaysian government hopes to encourage companies, specifically the Public Listed Companies to adhere to the new code of conduct. The Adherence to the MCCG guidelines works together with the Listing Requirements by Bursa Malaysia that call for disclosure on environmental as part of the Corporate Social Responsible Report in the companies' annual report. Thus, this study is motivated to examine the determinants that are associated to promote the environmental reporting disclosure practices of corporations in Malaysia. In particular, this study aims to examine two influential factors that affect environmental reporting disclosures which are corporate governance characteristics (i.e., board size, board independence, board diversity - religion and board diversity - gender) and corporate characteristics (i.e., company size, profitability, and free cash flow). The study uses a total of 100 samples from the industrial product corporations listed on Bursa Malaysia for the year 2013. The study employs OLS and Tobit regression inclusive of robust regression for both models. The results indicate that board diversity of religion (Muslim directors); company size; profitability; and free cash flow have positive significant influence on environmental reporting disclosure practices. In summary, the study concludes that for the industrial product sector, the initiative for companies to disclose environmental reporting is much influenced by companies that have Muslim directors, with large amount of assets, with higher profitability and a large amount of extra cash. All in all, the companies are able to comply to any government's initiative towards a sustainability economy, provided the company applies the Taqwa paradigm as the foundation for good governance and the company is secured financially 2015 Thesis https://etd.uum.edu.my/5150/ https://etd.uum.edu.my/5150/1/s810572.pdf text eng public https://etd.uum.edu.my/5150/7/s810572_abstract.pdf text eng public masters masters Universiti Utara Malaysia Cormier,D., & Gordon, I.M. (2001). An examination of social and environmental reporting strategies. Accounting, Auditing & Accountability Journal, 14(5), 587-617. (CCM), C. C. (2013). Best Business Practice Circular 5/2013: Corporate Responsibility: Guidance to Disclosure and Reporting. Retrieved from Companies Comission of Malaysia (CCM): http://www.ccm.com.my. Celebrating Earth Hour. (2014). Retrieved 2015, from Earth Hour: http:Nwww.earthhour.org/celebrating-earth-hour ACCA. (20 15). Retrieved 201 5, from ACCA: www.accaglobal.com. Abdul Rahrnan, A., & Bukair A.A. (2013). The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-operation Council Countries. Asian Journal of Business and Accounting, 6(2), 65-104. Abdul Razak, S.E., & Mustapha, M. (2013). Corporate Social Responsibility and Board Structure: Evidence from Malaysia. Jurnal Teknologi, 64 (3), 73-80. Abdullah, S. (2014). The causes of gender diversity in Malaysian large firms. Journal of Management & Governance, 18(4), 1137-1159. Abdullah, S.N., & Ku Ismail, K.N.I. (2013). Gender, ethnic and age diversity of the Boards of Large Malaysian Firms and Performance. Jurnal Pengurusan, 38, 27-40. Ahmad, N.S.M., & Ishwerf, A.I. . (2014). Forces and obstacles for corporate environmental disclosures (CED) in Libya: Perspective of stakeholders. Review of Integrative Business and Economics Research, 3(1), 65-79. Akbas, H.E., & Canikli, S. (2014). Corporate environmental disclosures in a developing country: an investigation on Turkish listed companies. International Journal of Economics and Finance, 6(2), 50-61. Akpan, E.O., & Amran, N.A. (20 14). Board characteristics and company performance: Evidence from Nigeria. Journal of Finance and Accounting, 2(3), 81-89. Alarussi, A. H. (2009). Internet financial and environmental disclosures by Malaysian companies. Issues in Social and Environmental Accounting, 3(1), 3-25. Alikhani, R., & Maranjory, M. (2013). An investigation on the relationship between social and environmental information disclosure levelan firms performance in Iran. International Research Journal ofApplied and Basic Sciences, 5(1), 125-128. Al-Mubarakpuri, S. S.-R. (2003). Tafsir Ibn Karhir. Riyadh: Maktaba Darussalam. Al-Quran. (n-d.). Alrazi, B., Sulaiman, M., & Nik Ahmad, N.N. (2009). A longitudinal examination of environmental reporting practices in Malaysia. Gadjah Mada International Journal of Business, 11 (I), 37-72. Altarawneh, G. (2015). Current trends in the reporting of environmental information in the annual report of major industrial and mineral companies in Jordan. European Journal of Business and Management, 7(8), 120-126. Arshad, R., Abdul Fatah, M.M., & Othrnan, R. (2014). Board Composition, Islamic Corporate Social Responsibility and Corporate Reputation of Islamic Banks. Proceedings of World Business and Economics Research Conference (pp. 1-17). Auckland, New Zealand: Accounting Research Institute, Ministry of Education, Malaysia and Universiti Teknologi MARA. Association of Chartered Certified Accountants. (May, 2015). Accountants Today. Retrieved from Malaysian Lnstitutue of Accountancy web site: http://www.mia.org.rny/atlatl2009/02/17.pdf. Ayuso, S., & Argandona, A. (2007). Responsible corporate governance: Towards a stakeholder board of directors? Barcelona, Spain: IESE Business School, University of Navarra. Bahari, Z., & Yusuf, M. Y. (2014). Corporate Social Responsibility in Islamic Banking Institutions in Aceh: Analysis of criteria and perception. Journal of Educational and Social Research, 4(2), 390-408. Barbu, E. M., Dumontier,P., Feleag5, N., & Feleagk L. (2014). Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK. The International Journal of Accounting, 231-247. Barnhart, S.W., Marr, W. M., & Rosenstein, S. (1994). Firm performance and board composition: Some new evidence. Managerial and Decision Economics, 329-340. Bear,S., Rahman, N., & Post, C. (2010). The impact of board diversity and gender composition on Corporate Social Responsibility and firm reputation. Journal of Business Ethics, 97, 207-221. Bhattacharyya, A. (2014). Factors Associated with the Social and Environmental Reporting of Australian Companies. Australian Accounting Business and Finance Journal, 25-50. Bowen, H. (2013). Social responsibilities of the businessman. USA: The University of Iowa Press. Brisker, E.R., Colak, C., & Peterson, D.R. (2013). Changes in cash holdings around the S & P 500 additions. Journal of Banking & Finance, 37, 1787-1807. Buniamin, S. (2010). The quantity and quality of environmental reporting in annual report of public listed companies in Malaysia. Issues in Social & Environmental Accounting, 4(2), 115-135. Buniamin, S., Alrazi, B., Johari, N. H., & Abd Rahman, N. R. (2011). Corporate governance practices and environmental reporting of companies in Malaysia: Findings possibilities of double thumbs up. Jurnal Pengurusan, 55-71. Bursa Malaysia Securities Berhad. (n.d.). Bursa Malaysia Securities Berhad. Retrieved January, 2014, from Bursa Malaysia Securities Berhad Web site: http://www.bursamalaysia.com/website/Bm/ Listed_Companies/Company_Announcements/Annual_ Reports/Index.Jsp. Bursac, Z., Gauss, C.H., Williams, D.K., & Hosmer, D.W. (2008). Purposeful selection of variables in logistic regression. Source Code for Biology and Medicine, 3(17), 1-8. Carpenter, V.L., & Feroz, E.H. (2001). Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles. Accounting, Organization and Society, 26 (7-8), 565-596. Chatterjee, S., Hadi, A. S. & Price, B. (2000). Regression Analysis by Example, 3rd Edition. New York: John Wiley & Sons. Coakes, S. J., Steed, L., & Ong, C. (2010). SPSS: Analysis without anguish. Version 17.0 for Windows. Queensland: John Wiley & Sons Australia, Inc. Cooper, D.R., & Schindler, P.S. (2006). Business Research Methods. Boston: The McGraw-Hill Inc. Corkery, J.F., & Taylor, M. (2012). The gender gap: A quote for women on the board. Corporate Governance eJournal, http://epublications.bond. edu.au/cgej/27. Cornier, D., & Magnan, M. (1999). Corporate environmental disclosure strategies: determinants, costs and benefits. Journal of Accounting, Auditing and Finance, 429-451. Dainelli, F., & Bini, L., & Giunta, F. (2013). Signalling strategies in annual reports: Evidence from the disclosure of performance indicators. Advances in Accounting, incorporating Advances in International Accounting, 29, 267-277. Darus, F., Yusoff, H., & Mohd Azahari, N.K. (2013). Environmental disclosure of Islamic Financial Institutions (IFIs): Preliminary evidence from Malaysia. Journal of Energy Technologies and Policy, 3(11), 433-439. Deegan, C. (2002). Introduction to the legitimising effect of social and environmental disclosure-A theoritecal foundation . Accounting, Auditing and Accountability Journal, 15(3), 282-311. Deegan, C., & Gordon, B. (1996). A study of the environmental disclosures practices of Australian corporations. Accounting and Business Research, 187-199. Deloitte Touche Tohmatsu International. (1993). Coming Clean- Corporate Environmental Reporting, Opening Up for Sustainable Development. London: Deloitte Touche Tohmatsu International. Dittmar, A., & Mahrt-Smith, J. (2007). Corporate governance and the value of cash holdings. Journal of Financial Economics, 83, 599-634. Doupnik, T., & Perera, H. (2015). International Accounting. South Carolina, USA: Mc-Graw Hill. Dusuki, A.W. (2008). What does Islam say about Corporate Social Responsibility? Review of Islamic Economics, 12(1), 5-28. Elijido-Ten, E. (2007). Appying stakeholder theory to analyze corporate environmental performance: Evidence from Australian listed companies. Asian Review of Accounting, 15(2), 164-184. Elsakit, O.M., & Worthington, A.C. (2014). The Impact of Corporate Characteristics and Corporate Governance on Corporate Social and Environmental Disclosure: A Literature Review. International Journal of Business and Management, 9(9), 1-15. Florackis, C. (2008). Agency costs and corporate governance mechanisms: evidence for UK firms. International Journal ofManageria1 Finance, 4(1), 37-59. Fong, L. F. (03 October, 2012). Nation. Retrieved from The Star Online: http://www.thestar.com.my/News/Nation/2012/10/ 03/PM-Hire-more-women/. Frias-Aceituno, J.V., Rodriguez-Ariza, L., & Garcia-Sanchez, I.M. (2012). The role of the board in the dissemination of integrated corporate social responsibility. Corporate Social Responsibility and Environmental Management, 20, 219-233. Galani, D., Gravas, E., & Stavropoulos, A. (2011). The Relation Between Firm Size and Environmental Disclosure. International Conference on Applied Economics (pp. 179-186). Egnatias: Department of Applied Informatics, University of Macedonia. Gantyowati, E., & Nugraheni, R.L. (2014). The impact of financial distress status and corporate governance structurs on the level of voluntary disclosures within annual report of firms (case study of non-financial firms in Indonesia over the period of 2009-2011). Journal of Modern Accounting and Auditing, 10(4), 389-403. Gitman, L.J., & Zutter, C.J. (2014). Principles of Managerial Finance. Pearson Education. Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 47-77. http://dx.doi.org/l0.1108109513579510146996. Gray,R., Collison,D., & Bebbington,J. (1997). Financial Reporting Today: Current trends and emerging issues. Dundee,UK: Accountancy Books. Gujarati.D.N. (2004). Basic Econometrics, Fourth Edition. The McGraw-Hill Companies. Guo, P. (2005). Corporate Environmental Reporting and Disclosure in China Corporate Social Responsibility ASIA, 1-71. Hair Jr., J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. . (2010). Multivariate analysis data analysis . New Jersey: Prentice Hall Inc. Handajani, L., Subroto, B., Sutrisno, T., & Saraswati, E. (2014). Does board diversity matter on corporate social disclosure? An Indonesian evidence. Journal of Economics and Sustainable Development, 5(9), 8-16. Haniffa, R.M., & Cooke, T.E. (2002). Culture, corporate governance and disclosure in Malaysian Corporations. ABACUS, 38(3), 317-349. Hassan, S., & Christopher, T. (2005). Corporate governance statement disclosure of Malaysian banks and the role of Islam. Asian Review of Accounting, 13(2), 36-50. Holland, L., & Foo, Y.B. (2003). Differences in environmental reporting in the UK and US: the legal and regulatory context. The Bristish Accounting Review, 35, 1-18. Hoogiemstra, R. (2000). Corporate communication and impression management-new perspectives why companies engage in corporate social reporting. Journal of Business Ethics, 27, 55-68. Hossain, M., Perera, M.H.B., & Rahman, A.R. (1995). Valuntary disclosure in the annual reports of New Zealand companies. Journal of International Financial Management & Accounting, 6(1), 69-87. Htay, S.N.N., Ab.Rashid, H.M., Adnan, M.A., & Meera, A.K.M. (2012). Impact of corporate governance on social and environmental information disclosure of Malaysian listed banks: Panel data analysis. Asian Journal of Finance Accounting, 4(1), 1-24. Ibrahim, A.H., & Hanefah, M.M. (2014). Board diversity and Corporates Social and Responsibility in Jordan. 3rd International Conference on Management, Economics and Finance (ICMEF 2014) Proceeding. Kuala Terengganu, Malaysia. Ioannou, I., & Serafim, G. (2014). The consequences of mandatory corporate sustainability reporting: evidence from four countries. Boston: Harvard Business School Research Unit. Ionel-Alin, I., Emil, P.I., & Maria, I. N. (2012). Environmental Reporting and Good Practice of Corporate Governance: Petroleum Industry Case Study. Procedia Economics and Finance, 3, 961-967. Jaafar, R., & Buniamin, S. (2004). Environmental reporting in Malaysia: Perspective of the management. Malaysian Accounting Review, 3(1), 43-60. Jamali, D., Hallal, M., & Abdallah, H. (2010). Corporate governance and corporate social responsibility: evidence from the healthcare centre. Corporate Governance, 590-602. Janggu, T., Darus, F., Mohamed Zain, M., & Sawani, Y. (2014). Does good corporate governance lead to better sustainability reporting? an analysis using structural equation modeling. Procedia- Social & Behavioral Sciences (pp. 138-145. doi: 10.1016/j.sbspro.2014.06.020). Shah Alam: Elsevier Ltd. Jensen, M. (1986). Agency costs of free cash flow and corporate finance takeovers. American Economic Review, 76, 323-329. Jensen, M.C., & Meckling, W.H. (1976). Theory of the firm: Managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3, 305-360. Jensen, M.C., & Ruback, R. (1983). The market for corporate control: The scientific evidence. Journal ofFinancia1 Economics, 11, 5-50. Joshi, P. L., Suwaidan, M. S., Kumar, R. (2011). Determinants of environmental disclosures by Indian industrial listed companies: empirical study. International Journal of Accounting and Finance, 109-130. Judge, E. (1 November, 2003). The Times. Women on board: Help or hindrance?, p. 21. Kerjcie, R.V., & Morgan, D.W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30, 607-610. Khatun, K.M., & Alautiyat, H. (2012). Corporate Social Responsibility: An Islamic perspective. International Journal of Business and Technopreneurship, 2(3), 415-433. Ku Ismail, K. N. I., & Ibrahim, A. H. (2009). Social and environmental disclosure in the annual reports of Jordanian companies. Issues in Social and Environmental Accounting, 198-210. Kwong, E., Kent, P., & Marshall, B. (1997). Social responsibility and environmental disclosures: evidence from Australian chemical companies. Accountability and performance, 21-39. Lang, M., & Lundolhm, R. (1993). Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research, 31(2), 246-271. Lindblom, C.K. (1993). The implications of organisational legitimacy for corporate social perfomance and disclosure. Critical Perspectives on Accounting Conference. New York. Liu,S., Lu, J.C., Kolpin, D., & Meeker,W. (1997). Analysis of Environmental Data with Censored Observations. Lincoln: USGS Staff -- Published Research. Paper 71. Makori, D. M. (October 2013). Environmental Accounting and Firm Profitability: An Empirical Analysis of Selected Firms Listed in Bombay Stock of Exchange, India. International Journal of Humanities and Social Sciences, 3(1 B), 248-256. Margaretha, F., & Isnaini, R. (2014). Board diversity and gender composition on corporate social responsibility and firm reputation in Indonesia. Jurnal Manajemen dan Kewirausahaan, 16(1), 1-8. McDonald, J.F., & Moffitt, R.A. (1980). The Uses of Tobit Analysis. The Review of Economics and Statistics, 62 (2), 318-321. Miller, T., & Triana, M.D.C. (2009).Demographic diversity in the boardroom: Mediators of board diversity - Firm performance relationship. Journal of Management Studies, 46 (5), 755- 786. Mihe, M.J., & Adler, R.W. (1999). Exploring the reliability of social and environmental disclosure content analysis. Accounting, Auditing and Accountability Journal, 12(2), 237-256. Mokhtar, N., & Sulaiman, M. (2012). Environmental reporting practices of Malaysian government linked companies (GLCs). International Journal of Economics and Management, 6(2), 241-277. Mustafa, N.H., Abdul Latif, R., & Taliyang, S.M. (2011). Expropriation of minority shareholders' rights: Evidence from Malaysia. International Journal of Business and Social Science, 2(13), 215-220. Muttakin, M.B., & Subramaniam, N. (2015). Firm ownership and board characteristics: do they matter for corporate social responsibility disclosure of Indian companies? Sustainability Accounting, Management and Policy Journal, 6 (2), 1-45. Nathans, L.L., Oswald, F.L., & Nimon,K. (2012). Interpreting multiple linear regression: A guidebook of variable importance. Practical Assessment, Research and Evaluation, 17(9), 1-19. Neuendurf, K. (2002). The content analysis guidebook. London: Sage Publication Inc. Nik Ahmad, N.N., & Sulaiman, M. (2014). Environmental disclosure in Malaysian annual reports: A legitimacy theory perspective. International Journal of Commerce & Management, 14(1), 44-58. Nobes, C. (2014). The development of national and transnational regulation on the scope of consolidation. Accounting, Auditing & Accountability Journal, 27 (6), 995-1025. Ong, T.S., Teh, B.H., & Ang, Y.W. (2014). The Impact of Environmental Improvements on the Financial Performance of Leading Companies Listed in Bursa Malaysia. International Journal of Trade, Economics and Finance, 5(5), 386-391. Opler, T., & Titman, S. (1993).The Determinants of Leveraged Buyout Activity: Free Cash Flow vs. Financial Distress Costs. The Journal of Finance, 1985-1999. Othman, R., & Ameer, R. (2010). Environmental disclosures of palm oil plantation companies in Malaysia: A tool for stakeholder engagement. Corporate Social Responsibility and Environmental Management, 52-62. Paino, H., Bahari, A.B., & Bakar, R.A. (2011). Shariah, social responsibilities and corporate governance of the Islamic banks in Malaysia. European Journal of Sosial Sciences, 23(3), 382-390. Peter, G.F., & Romi, A.M. (2015). The association between sustainability governance characteristics and the assurance of corporate social responsibility. Auditing: A Journal of Practise & Theory, 34(1), 163-198. Platonova, E. (2013). Corporate Social Responsibility from an Islamic moral economy perspective: A literature survey. Afro Eurasian Studies, 2 (1 & 2), 272-292. Pramanik, A.K., Shil, N.C., & Das, B. (2008). Corporate Environmental Reporting: An Emerging Issues in the Corporate World. International Journal of Business and Management, 146-154. Rao, K.K., Tilt, C.A., & Lester, L.H. (2012). Corporate Governance and environmental reporting: An Australian study. Corporate Governance: The International Journal of Business in Society, 12(2), 143-163. Salehuddin, M.R., & Fadzil, F.H. (2013). Factors influencing corporate environmental responsibility disclosures: A case of Shariah-compliant companies listed in the main market of Bursa Malaysia. Malaysian Management Review, 48(1), 1-26. Schaltegger, S., Muller, K., & Hinrichsen, H. (1996). Corporate Environmental Accounting. Chichester, UK: John Wiley & Sons. Securities Commission Malaysia. (n.d.). Securities Commission Malaysia. Retrieved 2015, from Securities Commission Malaysia Web site: http://www.sc.com. my/malaysian-code-oncorporate-governance-2012/. Setyorini, C.T., & Ishak, Z. (2012). Corporate Social and Environmental Disclosure: A Positive Accounting Theory View Point. International Journal of Business and Social Science, 3 (9), 152-164. Shearer, T. (2002). Ethics and accountability: from the for-itself to the for-the-other. Accounting Organisations, 541-573. Smith, M., Yahya, K., & Amiruddin, A.M. (2007). Environmental disclosure and performance reporting in Malaysia. Asian Review of Accounting, 15 (2), 185-199. Sulaiman, M., Abdullah, N., & Fatima, A.H. (2014). Determinants of environmental reporting in Malaysia. International Journal of Economics, Management and Accounting, 22(1), 63-90. Sumiani, Y., Haslinda, Y., & Lehman, G. (2007). Environmental reporting in a developing country: a case study on status and implementation in Malaysia. Journal of Cleaner Production, 15, 895-901. Suttipun, M., & Stanton, P. (2012). Determinants of environmental disclosure in Thai corporate annual reports. International Journal of Accounting and Financial Reporting, 99-115. Thompson, P. 2. (2004). Corporate social responsibility reporting in Malaysia. Journal of Corporate Citizenship, 13, 125-136. Thompson, P., & Zakaria, Z. (2004). Corporate social responsibility reporting in Malaysia. Journal of Corporate Citizenship, 13, 125-136. Ullah, M.H., Hussain, M. M., & Yakub, K.M., (2014). Environmental Disclosure Practices in Annual Report of Listed Textile Industries in Bangladesh. Global Journal of Management and Business Research: Accounting and Auditing, 14(1). Wan Abdullah, W.M.T., Buniamin, S., & Mohd Ghazali, M.H. (2012). The effect of board and ownership structure on environmental reporting: A case of the top 100 MCG index companies. OIDA International Journal of Sustainable Development, 4(7), 71-80. Wan Jusoh, W.N.H., Ibrahim, U., & Napiah, M.M.D. (2015). An Islamic perspective on corporate social responsibility of Islamic Banks. Mediterranean Journal of Social Sciences, 6(2), 308-315. Wilmshurst, T.D., & Frost, G.R. (2000). Corporate environmental reporting: a test of legitimacy theory. Accounting, Auditing and Accountability Journal, 13(1), 10-26. Wiseman, J. (1982). An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organisations and Society, 7(1), 53-63. Yusoff, H., & Darus, F. (2014). Mitigation of Climate Change and Prevention of Pollution Activities: Environmental Disclosure Practices in Islamic Financial Institutions. Procedia - Science and Behavioural Sciences, 145, 195-203. Yusoff, H., Darus, F., Fauzi, H., & Punvanto, Y. (2013). Exploring the environmental reporting practices of Islamic Banks: A case of Malaysia and Indonesia. Journal of Energy Technologies and Policy, 3(11), 440-444. Zahra, S. A., & Pearce II, J. A. (1989). Boards of Directors and Corporate Financial Performance: A Review and Integrative Model. Journal of Management, 291-334. doi: 10.1177/014920638901500208. Zainal, D., Zulkifli, N., & Saleh, Z. (2013). Corporate board diversity in Malaysia: A longitudinal analysis of gender and nationality diversity. International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(1), 136-148. Zubaidah, Z.Z., Nurmala, M.K., & Kamaruzaman, J. (2009). Board structure and corporate performance in Malaysia. International Journal of Economics and Finance, 1(1), 150-164.

Similar Items