This study examined why Malaysian district councils did not report sustainability information on their websites. It is a case study approach using semi-structured interviews. Results indicated that internal and external organizational factors influenced the non-reporting of sustainability information on councils' websites. In institutional theory,
the lack of commitment shown by the top management in implementing sustainable development program appears to discourage the promotion of normative isomorphic pressure for disclosing sustainability information on websites. There is evidence of coerciveisomorphism relating to website
bureaucratic procedures, but, not relating to disclosure of sustainability information. The overall findings may assist in formulating policiesto encourage district councils to report sustainability information to stakeholders.
| Item Type: | Article |
|---|---|
| Creators: | Creators Email / ID Num. Corina, Joseph corina@sarawak.uitm.edu.my |
| Subjects: | H Social Sciences > HC Economic History and Conditions > Environmental policy and economic development. Sustainable development. Environmental management H Social Sciences > HF Commerce > Accounting. Bookkeeping > Communication of information > Computer networks. Electronic information resources. Including the Internet and digital libraries |
| Divisions: | Universiti Teknologi MARA, Shah Alam > Research Management Centre (RMC) |
| Journal or Publication Title: | Social and Management Research Journal (SMRJ) |
| UiTM Journal Collections: | UiTM Journals > Social and Management Research Journal (SMRJ) |
| ISSN: | 1675-7017 |
| Volume: | 8 |
| Number: | 1 |
| Page Range: | pp. 1-22 |
| Keywords: | Sustainability, disclosure, local authority, websites, isomorphism |
| Date: | 2011 |
| URI: | https://ir.uitm.edu.my/id/eprint/13090 |
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13090.pdf
