Environmental disclosures by the Malaysian construction sector: Exploring extent and quality

We examine the extent and quality of environmental disclosures by public-listed Malaysian construction companies in their 2009 annual reports. Most of the 49 sample companies provide general disclosures which are positive and non-verifiable in nature. Very few companies disclose quantitative/non-mon...

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Main Authors:	Nik Ahmad, Nik Nazli, Mohamad, Noor Afzalina
Format:	Article
Language:	English English
Published:	John Wiley and Sons Ltd 2014
Subjects:	HD72 Economic growth, development, planning HF Commerce HF5001 Business. Business Administration
Online Access:	http://irep.iium.edu.my/58404/ http://irep.iium.edu.my/58404/ http://irep.iium.edu.my/58404/ http://irep.iium.edu.my/58404/13/58404_Environmental%20disclosures%20by%20the%20Malaysian%20construction_article.pdf http://irep.iium.edu.my/58404/2/58404_Corporate%20Social%20Responsibily_scopus.pdf

id	iium-58404
recordtype	eprints
spelling	iium-584042018-04-11T07:23:38Z http://irep.iium.edu.my/58404/ Environmental disclosures by the Malaysian construction sector: Exploring extent and quality Nik Ahmad, Nik Nazli Mohamad, Noor Afzalina HD72 Economic growth, development, planning HF Commerce HF5001 Business. Business Administration We examine the extent and quality of environmental disclosures by public-listed Malaysian construction companies in their 2009 annual reports. Most of the 49 sample companies provide general disclosures which are positive and non-verifiable in nature. Very few companies disclose quantitative/non-monetary or monetary environmental information. In addition, companies did not make disclosures in eight of the items contained in the index. This suggests that environmental disclosures do not discharge the companies' accountability as disclosures are neither complete nor comprehensive enough and are largely confined to general, narrative statements which cannot be verified. To ensure accountability, regulators must introduce environmental reporting guidelines which specify content and format of the disclosures. This study addresses the paucity of Malaysian environmental disclosure literature and is one of the few which also examines quality of disclosure. John Wiley and Sons Ltd 2014-08 Article PeerReviewed application/pdf en http://irep.iium.edu.my/58404/13/58404_Environmental%20disclosures%20by%20the%20Malaysian%20construction_article.pdf application/pdf en http://irep.iium.edu.my/58404/2/58404_Corporate%20Social%20Responsibily_scopus.pdf Nik Ahmad, Nik Nazli and Mohamad, Noor Afzalina (2014) Environmental disclosures by the Malaysian construction sector: Exploring extent and quality. Corporate Social Responsibility and Environmental Management, 21 (4). pp. 240-252. ISSN 1535-3958 E-ISSN 1535-3966 http://onlinelibrary.wiley.com/doi/10.1002/csr.1322/abstract 10.1002/csr.1322
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English
topic	HD72 Economic growth, development, planning HF Commerce HF5001 Business. Business Administration
spellingShingle	HD72 Economic growth, development, planning HF Commerce HF5001 Business. Business Administration Nik Ahmad, Nik Nazli Mohamad, Noor Afzalina Environmental disclosures by the Malaysian construction sector: Exploring extent and quality
description	We examine the extent and quality of environmental disclosures by public-listed Malaysian construction companies in their 2009 annual reports. Most of the 49 sample companies provide general disclosures which are positive and non-verifiable in nature. Very few companies disclose quantitative/non-monetary or monetary environmental information. In addition, companies did not make disclosures in eight of the items contained in the index. This suggests that environmental disclosures do not discharge the companies' accountability as disclosures are neither complete nor comprehensive enough and are largely confined to general, narrative statements which cannot be verified. To ensure accountability, regulators must introduce environmental reporting guidelines which specify content and format of the disclosures. This study addresses the paucity of Malaysian environmental disclosure literature and is one of the few which also examines quality of disclosure.
format	Article
author	Nik Ahmad, Nik Nazli Mohamad, Noor Afzalina
author_facet	Nik Ahmad, Nik Nazli Mohamad, Noor Afzalina
author_sort	Nik Ahmad, Nik Nazli
title	Environmental disclosures by the Malaysian construction sector: Exploring extent and quality
title_short	Environmental disclosures by the Malaysian construction sector: Exploring extent and quality
title_full	Environmental disclosures by the Malaysian construction sector: Exploring extent and quality
title_fullStr	Environmental disclosures by the Malaysian construction sector: Exploring extent and quality
title_full_unstemmed	Environmental disclosures by the Malaysian construction sector: Exploring extent and quality
title_sort	environmental disclosures by the malaysian construction sector: exploring extent and quality
publisher	John Wiley and Sons Ltd
publishDate	2014
url	http://irep.iium.edu.my/58404/ http://irep.iium.edu.my/58404/ http://irep.iium.edu.my/58404/ http://irep.iium.edu.my/58404/13/58404_Environmental%20disclosures%20by%20the%20Malaysian%20construction_article.pdf http://irep.iium.edu.my/58404/2/58404_Corporate%20Social%20Responsibily_scopus.pdf
first_indexed	2023-09-18T21:22:35Z
last_indexed	2023-09-18T21:22:35Z
_version_	1777411980755206144

Environmental disclosures by the Malaysian construction sector: Exploring extent and quality

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