Corporate environmental reporting through the lens of semiotics

• Published in: Asian Review of Accounting
• Main Author: Yusoff H.; Lehman G.
• Format: Article
• Language: English
• Published: 2009
• Online Access: https://www.scopus.com/inward/record.uri?eid=2-s2.0-76649101413&doi=10.1108%2f13217340910991938&partnerID=40&md5=786073e9197d036606bd39dc7f5dabbf

Purpose - The purpose of this paper is to understand the motives behind corporate environmental reporting in Malaysia and Australia from an alternative perspective, i.e. through semiotics. Design/methodology/approach - Reviews are made on the annual reports of the top 50 public companies in both countries, and the uses of business languages in those reports are investigated. The research concentrates on the significations of environmental messages made through paradigmatic and syntagmatic tests. Findings - Corporate environmental disclosures made by the public companies in Malaysia and Australia signify similar form of motives. The tones, orientations, and patterns of environmental disclosures indicate that environmental information is a strategic mechanism used towards enhancing good corporate reputation. Research limitations/ implications - Environmental reporting plays a significant role in promoting corporate "green" image in conjunction with the aims for better social integration. Practical implications - Semiotics offers a useful basis that enables a greater understanding of why companies prepare and disclose environmental information. Such an understanding holds the potential to provide ideas and guide policy-makers, and other stakeholders (and users) of corporate environmental information. Originality/value - This paper is the first to comparatively investigate the corporate motives and intention of environmental reporting practices via the application of semiotics on a two-country data, specifically Malaysia and Australia. © Emerald Group Publishing Limited.