Environmental risk disclosure practice in Malaysia: an emphasis on the plantation industry / Haslinda Yusoff … [et al.]

Yusoff, Haslinda and Darus, Faizah and Mohamed Zain, Mustaffa and Sawani, Yussri and Janggu, Tamoi (2019) Environmental risk disclosure practice in Malaysia: an emphasis on the plantation industry / Haslinda Yusoff … [et al.]. Management & Accounting Review, 18 (1): 7. pp. 117-137. ISSN 1675-4077

Official URL: https://mar.uitm.edu.my/

Abstract

This study aimed to investigate the environmental-related risk management practices via disclosures of publicly listed companies in Malaysia. A content analysis of annual and sustainability reports from 2012 to 2014 of all companies in the plantation industry was carried out. Using a disclosure rating index, the quantity and quality of the environmental-related risks disclosures was examined. The results reveal that the quantity and quality of disclosures are rather low and minimal; being in the form of short statements and a brief explanation of information. “Pollution and abatement commitment” is found to be the most disclosed category and information, followed by “environmental conservation-energy”, while, “pollution and abatement–noise outdoor” is the least disclosed one. Generally, a majority of the disclosures showed a decreasing trend. These findings indicate that typically the plantation companies in Malaysia gave minimal attention to environmental risk reporting henceforth signifying that disclosure practice is not viewed as critical to their sustainability agenda and value creation.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Yusoff, Haslinda
UNSPECIFIED
Darus, Faizah
UNSPECIFIED
Mohamed Zain, Mustaffa
UNSPECIFIED
Sawani, Yussri
UNSPECIFIED
Janggu, Tamoi
UNSPECIFIED
Subjects: G Geography. Anthropology. Recreation > GE Environmental Sciences > Environmental conditions. Environmental quality. Environmental indicators. Environmental degradation > Environmental risk assessment
G Geography. Anthropology. Recreation > GE Environmental Sciences > Environmental conditions. Environmental quality. Environmental indicators. Environmental degradation > Environmental risk assessment > Malaysia
G Geography. Anthropology. Recreation > GE Environmental Sciences > Enviromental management
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Accountancy
Journal or Publication Title: Management & Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 18
Number: 1
Page Range: pp. 117-137
Keywords: Environmental Risk, Disclosure, Plantation, Content Analysis, Malaysia
Date: April 2019
URI: https://ir.uitm.edu.my/id/eprint/30758
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30758

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