Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia

Our study examines environmental disclosure practices of SharÊcah approved companies. The study investigates the extent SharÊcah approved companies report on the environment and compares this with non-SharÊcah approved companies. We also examine four variables that may influence the level of enviro...

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Main Authors:	Annuar, Hairul Azlan, Sulaiman, Maliah, Nik Ahmad, Nik Nazli
Format:	Article
Language:	English
Published:	International Islamic University 2009
Subjects:	HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/3395/ http://irep.iium.edu.my/3395/ http://irep.iium.edu.my/3395/1/IIUMJEMVol.17No.2%282009%29177-208%5B1%5D.pdf

id	iium-3395
recordtype	eprints
spelling	iium-33952011-12-20T07:08:02Z http://irep.iium.edu.my/3395/ Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia Annuar, Hairul Azlan Sulaiman, Maliah Nik Ahmad, Nik Nazli HF5601 Accounting. Bookkeeping Our study examines environmental disclosure practices of SharÊcah approved companies. The study investigates the extent SharÊcah approved companies report on the environment and compares this with non-SharÊcah approved companies. We also examine four variables that may influence the level of environmental disclosure in SharÊcah approved companies: size, number of Muslim directors, impact the activities of the company has on the environment (environmental sensitivity) and profitability of the company. Results provide some evidence that SharÊcah approved companies have a higher level of environmental disclosure. Further, size and environmental sensitivity, unlike profitability, do not affect the level of environmental disclosure of SharÊcah approved companies. These findings are inconsistent with the results of prior studies (Berthelot et al., 2003; Deegan and Gordon, 1996). The study makes an important contribution to the literature as there is a paucity of research which examines the influence of religion, in general, and Islam, in particular, on the extent of environmental disclosure. International Islamic University 2009 Article PeerReviewed application/pdf en http://irep.iium.edu.my/3395/1/IIUMJEMVol.17No.2%282009%29177-208%5B1%5D.pdf Annuar, Hairul Azlan and Sulaiman, Maliah and Nik Ahmad, Nik Nazli (2009) Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia. IIUM Journal of Economics and Management Sciences, 17 (2). pp. 177-208. ISSN 1394-7680 http://www.iium.edu.my/enmjournal/
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5601 Accounting. Bookkeeping
spellingShingle	HF5601 Accounting. Bookkeeping Annuar, Hairul Azlan Sulaiman, Maliah Nik Ahmad, Nik Nazli Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia
description	Our study examines environmental disclosure practices of SharÊcah approved companies. The study investigates the extent SharÊcah approved companies report on the environment and compares this with non-SharÊcah approved companies. We also examine four variables that may influence the level of environmental disclosure in SharÊcah approved companies: size, number of Muslim directors, impact the activities of the company has on the environment (environmental sensitivity) and profitability of the company. Results provide some evidence that SharÊcah approved companies have a higher level of environmental disclosure. Further, size and environmental sensitivity, unlike profitability, do not affect the level of environmental disclosure of SharÊcah approved companies. These findings are inconsistent with the results of prior studies (Berthelot et al., 2003; Deegan and Gordon, 1996). The study makes an important contribution to the literature as there is a paucity of research which examines the influence of religion, in general, and Islam, in particular, on the extent of environmental disclosure.
format	Article
author	Annuar, Hairul Azlan Sulaiman, Maliah Nik Ahmad, Nik Nazli
author_facet	Annuar, Hairul Azlan Sulaiman, Maliah Nik Ahmad, Nik Nazli
author_sort	Annuar, Hairul Azlan
title	Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia
title_short	Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia
title_full	Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia
title_fullStr	Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia
title_full_unstemmed	Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia
title_sort	some evidence of environmental reporting by shari'ah compliant companies in malaysia
publisher	International Islamic University
publishDate	2009
url	http://irep.iium.edu.my/3395/ http://irep.iium.edu.my/3395/ http://irep.iium.edu.my/3395/1/IIUMJEMVol.17No.2%282009%29177-208%5B1%5D.pdf
first_indexed	2023-09-18T20:11:13Z
last_indexed	2023-09-18T20:11:13Z
_version_	1777407490349072384

Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia

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