Determinants of corporate environmental reporting by the Malaysian local governments

The extant studies on Corporate Environmental Reporting (CER) practices within the ambit of Local Governments (LGs) in a developing country perspective are scarce. Of the limited studies, evidence suggests that the extent of disclosure is found to be minimal despite the arrays of incentives offered...

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Published in:International Business Management
Main Author: Che Ku Kassim C.K.H.; Taib A.; Nasir N.E.M.; Ahmad S.; Musman M.; Arifin N.N.M.
Format: Article
Language:English
Published: Medwell Journals 2016
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-84988569230&partnerID=40&md5=c7c6cc87d09eda517651da6418e29bbd
id 2-s2.0-84988569230
spelling 2-s2.0-84988569230
Che Ku Kassim C.K.H.; Taib A.; Nasir N.E.M.; Ahmad S.; Musman M.; Arifin N.N.M.
Determinants of corporate environmental reporting by the Malaysian local governments
2016
International Business Management
10
15

https://www.scopus.com/inward/record.uri?eid=2-s2.0-84988569230&partnerID=40&md5=c7c6cc87d09eda517651da6418e29bbd
The extant studies on Corporate Environmental Reporting (CER) practices within the ambit of Local Governments (LGs) in a developing country perspective are scarce. Of the limited studies, evidence suggests that the extent of disclosure is found to be minimal despite the arrays of incentives offered to LGs by the government. Moreover, prior studies have been Confined to Examining CER made in the annual reports and they have disregarded the other medium of reporting. This, therefore, provides an impetus to examine the contributing factors that may influence LGs in developing countries to make appropriate environmental disclosures within the organizational portals. The aim of the study is to conceptually discuss the pertinent factors that may potentially have significant influence on LGs to provide CER online. The in-depth discussion also develops 6 testable hypotheses which serve as a basis for an empirical investigation in the future research endeavors. © Medwell Journals, 2016.
Medwell Journals
19935250
English
Article

author Che Ku Kassim C.K.H.; Taib A.; Nasir N.E.M.; Ahmad S.; Musman M.; Arifin N.N.M.
spellingShingle Che Ku Kassim C.K.H.; Taib A.; Nasir N.E.M.; Ahmad S.; Musman M.; Arifin N.N.M.
Determinants of corporate environmental reporting by the Malaysian local governments
author_facet Che Ku Kassim C.K.H.; Taib A.; Nasir N.E.M.; Ahmad S.; Musman M.; Arifin N.N.M.
author_sort Che Ku Kassim C.K.H.; Taib A.; Nasir N.E.M.; Ahmad S.; Musman M.; Arifin N.N.M.
title Determinants of corporate environmental reporting by the Malaysian local governments
title_short Determinants of corporate environmental reporting by the Malaysian local governments
title_full Determinants of corporate environmental reporting by the Malaysian local governments
title_fullStr Determinants of corporate environmental reporting by the Malaysian local governments
title_full_unstemmed Determinants of corporate environmental reporting by the Malaysian local governments
title_sort Determinants of corporate environmental reporting by the Malaysian local governments
publishDate 2016
container_title International Business Management
container_volume 10
container_issue 15
doi_str_mv
url https://www.scopus.com/inward/record.uri?eid=2-s2.0-84988569230&partnerID=40&md5=c7c6cc87d09eda517651da6418e29bbd
description The extant studies on Corporate Environmental Reporting (CER) practices within the ambit of Local Governments (LGs) in a developing country perspective are scarce. Of the limited studies, evidence suggests that the extent of disclosure is found to be minimal despite the arrays of incentives offered to LGs by the government. Moreover, prior studies have been Confined to Examining CER made in the annual reports and they have disregarded the other medium of reporting. This, therefore, provides an impetus to examine the contributing factors that may influence LGs in developing countries to make appropriate environmental disclosures within the organizational portals. The aim of the study is to conceptually discuss the pertinent factors that may potentially have significant influence on LGs to provide CER online. The in-depth discussion also develops 6 testable hypotheses which serve as a basis for an empirical investigation in the future research endeavors. © Medwell Journals, 2016.
publisher Medwell Journals
issn 19935250
language English
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