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GREEN-BASED GOVERNANCE AND EXTERNAL PRESSURE: DO THEY INFLUENCE ENVIRONMENTAL DISCLOSURE? EMPIRICAL EVIDENCE FROM ISO 14001 COMPANIES IN MALAYSIA
Corresponding Author(s) : Afaf Izzati Nafhah Radzi
Humanities & Social Sciences Reviews,
Vol. 8 No. 2 (2020): March
Abstract
Purpose: The primary objective of this study is to investigate the synergistic influence of green-based governance and external pressure on the quality of environmental disclosure among ISO14001 certified companies that are publicly-listed in Malaysia.
Methodology: Content analyses have been conducted on the 2014 annual and sustainability reports of ninety (90) ISO14001 certified companies.
Results: The results of the multiple regression analyses reveal that green-based governance in the form of an effective environmental management system (EMS) and external pressure from industry membership influence the quality of environmental disclosure. The findings of the study signify that a proper EMS system needs to be implemented in order to reduce agency conflicts arising from information asymmetry.
Implications: Companies need to have an effective environmental management system such as ISO14001 companies are motivated to provide quality environmental information to reduce information asymmetry and agency conflicts between managers and stakeholders.
Keywords
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- Abdalla, Y. A., Siti-nabiha, A. K., & Shahbudin, A. S. (2014). Social and Environmental Accounting Research: The Way Forward. International Journal of Economics & Management, 8(2), 365 - 383.
- AbdMutalib, H., Jamil, M., Zuriana, C., & Wan Hussin, W. N. (2014). The availability, extent and quality of sustainability reporting by Malaysian listed firms: Subsequent to mandatory disclosure. Asian Journal of Finance & Accounting, 6(2), 239-257. https://doi.org/10.5296/ajfa.v6i2.6108 DOI: https://doi.org/10.5296/ajfa.v6i2.6108
- Anand, S. V. (2013). Global environmental issues. Open Access Scientific Reports, 2(2), 1-9.
- Ang, C. T., Morad, N., & Ismail, N. (2014). Motivating Factors in the Implementation of ISO 14001 in the Packaging Industries in Northern Region of Peninsular Malaysia. Pertanika Journal Social Sciences & Humanities, 22(2), 395 - 407.
- Brammer, S., & Pavelin, S. (2008). Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment,17(2), 120-136. https://doi.org/10.1002/bse.506 DOI: https://doi.org/10.1002/bse.506
- Buniamin, S. (2012). The quantity and quality of environmental reporting in the annual report of public listed companies in Malaysia. Issues in Social and Environmental Accounting, 4(2), 115-135. https://doi.org/10.22164/isea.v4i2.50 DOI: https://doi.org/10.22164/isea.v4i2.50
- Bursa Malaysia. (, 2006). Bursa Malaysia’s CSR framework for Malaysian PLCs. Retrieved from http://www.bursamalaysia.com/
- Chandok, R. I. S., & Singh, S. (2017). Empirical study on determinants of environmental disclosure. Managerial Auditing Journal, 32(4/5), 332-355. https://doi.org/10.1108/MAJ-03-2016-1344 DOI: https://doi.org/10.1108/MAJ-03-2016-1344
- Cheng, W. L., & Ahmad, J. (2010). Incorporating stakeholder approach in corporate social responsibility (CSR): A case study at multinational corporations (MNCs) in Penang. Social Responsibility Journal,6(4), 593-610. https://doi.org/10.1108/17471111011083464 DOI: https://doi.org/10.1108/17471111011083464
- Darus, F., Mad, S., Nejati, M., & Yusoff, R. (2016). When quality matters! CSR disclosure and value creation. International Journal of Economics and Management, 10(2), 285 – 302.
- Darus, F., Isa, N. H. M., Yusoff, H., & Arshad, R. (2015). Corporate governance and business capabilities: Strategic factors for corporate social responsibility reporting. Journal of Accounting and Auditing: Research & Practice, 1(1), 1-9. https://doi.org/10.5171/2015.315629 DOI: https://doi.org/10.5171/2015.315629
- Darus, F., Yusoff, H., &Mohd Azhari, N. K. (2013). Environmental disclosure of Islamic financial institutions (IFIs): Preliminary evidence from Malaysia. Journal of Energy Technologies and Policy, 3(11), 433-439.
- Dawkins, J., & Lewis, S. (2003). CSR in stakeholder expectations: And their implication for company strategy. Journal of Business Ethics, 44(2-3), 185-193. https://doi.org/10.1023/A:1023399732720 DOI: https://doi.org/10.1023/A:1023399732720
- Dragomir, V. D. (2010). Environmentally sensitive disclosures and financial performance in a European setting. Journal of Accounting & Organizational Change. https://doi.org/10.1108/18325911011075222 DOI: https://doi.org/10.1108/18325911011075222
- Dunlap, R. E., & Scarce, R. (1991). Poll trends: Environmental problems and protection. The public opinion quarterly, 55(4), 651-672. https://doi.org/10.1086/269288 DOI: https://doi.org/10.1086/269288
- Fontana, S., D'Amico, E., Coluccia, D., &Solimene, S. (2015), Does environmental performance affect companies’ environmental disclosure?, Measuring Business Excellence, 19(3), 42-57. https://doi.org/10.1108/MBE-04-2015-0019 DOI: https://doi.org/10.1108/MBE-04-2015-0019
- Gonzálezâ€Benito, J., & Gonzálezâ€Benito, Ó. (2006). A review of determinant factors of environmental proactivity. Business Strategy and the environment, 15(2), 87-102. https://doi.org/10.1002/bse.450 DOI: https://doi.org/10.1002/bse.450
- Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal,8(2), 47-77. https://doi.org/10.1108/09513579510146996 DOI: https://doi.org/10.1108/09513579510146996
- GRI. (, 2013). "Global Reporting Initiative (GRI)", Sustainability Reporting Guidelines on Economic, Environmental, and Social Performance. Boston.
- Gunawan, J., Djajadikerta, H., & Smith, M. (2008). An examination of corporate social disclosures in the annual reports of Indonesian listed companies. Journal Of The Asia-Pacific Centre For Environmental Accountability, 14(4), 13-36.
- Habbash, M. (2015, 2015/09/25/2015 Sep 25). Corporate Governance And Corporate Social Responsibility Disclosure: Evidence From Saudi Arabia, Varazdin.
- Haji, A. A. (2013). Corporate social responsibility disclosures over time: evidence from Malaysia.Managerial Auditing Journal, 28(7), 647-676. https://doi.org/10.1108/MAJ-07-2012-0729 DOI: https://doi.org/10.1108/MAJ-07-2012-0729
- Huang, C. L., & Kung, F. H. (2010). Drivers of environmental disclosure and stakeholder expectation: Evidence from Taiwan. Journal of Business Ethics, 96(3), 435-451. https://doi.org/10.1007/s10551-010-0476-3 DOI: https://doi.org/10.1007/s10551-010-0476-3
- Innocent, O. C., Gloria, O. T., & Priscilla, E. (2014). An Assessment of Environmental Information Disclosure Practices of Selected Nigerian Manufacturing Companies.International Journal of Finance and Accounting,3(6), 349-355.
- Ismail, K. N. I. K., & Ibrahim, A. H. (2008). Social and environmental disclosure in the annual reports of Jordanian companies. Issues in Social and Environmental Accounting, 2(2), 198-210. https://doi.org/10.22164/isea.v2i2.32 DOI: https://doi.org/10.22164/isea.v2i2.32
- Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behaviour, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X DOI: https://doi.org/10.1016/0304-405X(76)90026-X
- Jones, A. L., & Thompson, C. H. (2012). The sustainability of corporate governance–considerations for a model. Corporate Governance: The international journal of business in society. https://doi.org/10.1108/14720701211234573 DOI: https://doi.org/10.1108/14720701211234573
- Lu, Y., &Abeysekera, I. (2014). Stakeholders' power, corporate characteristics, and social and environmental disclosure: evidence from China. Journal of Cleaner Production, 64, 426-436. https://doi.org/10.1016/j.jclepro.2013.10.005 DOI: https://doi.org/10.1016/j.jclepro.2013.10.005
- Mahapatra, S. K., Melnyk, S. A., &Calantone, R. J. (2007). Understanding environment management systems performance: an expanded empirical study. International Journal of Productivity and Quality Management, 2(3), 263-286. https://doi.org/10.1504/IJPQM.2007.012450 DOI: https://doi.org/10.1504/IJPQM.2007.012450
- Mbekomize, C. J., & Wally-Dima, L. (2013). Social and environmental disclosure by Parastatals and companies listed on the Botswana stock exchange. J. Mgmt. & Sustainability, 3, 66. https://doi.org/10.5539/jms.v3n3p66 DOI: https://doi.org/10.5539/jms.v3n3p66
- Murray, A., Haynes, K., & Hudson, L. J. (2010). Collaborating to achieve corporate social responsibility and sustainability? Possibilities and problems. Sustainability Accounting, Management and Policy Journal, 1(2), 161-177. https://doi.org/10.1108/20408021011089220 DOI: https://doi.org/10.1108/20408021011089220
- Mutakkin, M. B., & Subramaniam, N. (2015). Firm ownership and board characteristics : do they matter for corporate social responsibility disclosure of Indian companies ? Sustainability Accounting, Management and Policy Journal, 6(2), 138–165. https://doi.org/10.1108/SAMPJ-10-2013-0042 DOI: https://doi.org/10.1108/SAMPJ-10-2013-0042
- Nehrt, D. (1996). Timing and intensity effects of environmental investments. Strategic Management Journal, 17(7), 535-547. https://doi.org/10.1002/(SICI)1097-0266(199607)17:7<535::AID-SMJ825>3.0.CO;2-9 DOI: https://doi.org/10.1002/(SICI)1097-0266(199607)17:7<535::AID-SMJ825>3.0.CO;2-9
- Othman, R., & Ameer, R. (2012). Environmental management tool for plantation companies (Pulpwire). African Journal of Business Management, 6(4), 1428-1433. https://doi.org/10.5897/AJBM11.1942 DOI: https://doi.org/10.5897/AJBM11.1942
- Psomas, E. L., Fotopoulos, C. V., &Kafetzopoulos, D. P. (2011). Motives, difficulties and benefits in implementing the ISO 14001 Environmental Management System. Management of Environmental Quality: An International Journal. https://doi.org/10.1108/14777831111136090 DOI: https://doi.org/10.1108/14777831111136090
- Secchi, D. (2006). The Italian experience in social reporting: an empirical analysis. Corporate Social Responsibility and Environmental Management, 13(3), 135-149. https://doi.org/10.1002/csr.96 DOI: https://doi.org/10.1002/csr.96
- Sen, M., Mukherjee, K., &Pattanayak, J. K. (2011). Corporate environmental disclosure practices in India. Journal of Applied Accounting Research. https://doi.org/10.1108/09675421111160709 DOI: https://doi.org/10.1108/09675421111160709
- Da Silva Monteiro, S. M., &Aibarâ€Guzmán, B. (2010). Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corporate Social Responsibility and Environmental Management, 17(4), 185-204. https://doi.org/10.1002/csr.197 DOI: https://doi.org/10.1002/csr.197
- Sulaiman, M., Abdullah, N., & Fatima, A. H. (2014). Determinants of environmental reporting quality in Malaysia. International Journal of Economics, Management and Accounting, 22(1), 63-90.
- Sumiani, Y., Haslinda, Y., & Lehman, G. (2007). Environmental reporting in a developing country: a case study on status and implementation in Malaysia. Journal of cleaner production, 15(10), 895-901. https://doi.org/10.1016/j.jclepro.2006.01.012 DOI: https://doi.org/10.1016/j.jclepro.2006.01.012
- Stanton, P., &Suttipun, M. (2012). Determinants of Environmental Disclosure in Thai Corporate Annual Reports. International Journal of Accounting and Financial Reporting, 2(1). 99-115. https://doi.org/10.5296/ijafr.v2i1.1458 DOI: https://doi.org/10.5296/ijafr.v2i1.1458
- Tan, J. (2003). Curvilinear relationship between organizational slack and firm performance:: Evidence from Chinese state enterprises. European Management Journal, 21(6), 740-749. https://doi.org/10.1016/j.emj.2003.09.010 DOI: https://doi.org/10.1016/j.emj.2003.09.010
- Wagner, M., &Schaltegger, S. (2004). The effect of corporate environmental strategy choice and ecological performance on competitiveness and economic performance:: an empirical study of EU manufacturing. European Management Journal, 22(5), 557-572. https://doi.org/10.1016/j.emj.2004.09.013 DOI: https://doi.org/10.1016/j.emj.2004.09.013
- Trevor, D. W., & Geoffrey, R. F. (2000). Corporate environmental reporting. A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 13(1), 10-26. https://doi.org/10.1108/09513570010316126 DOI: https://doi.org/10.1108/09513570010316126
- Wong, A. (2014). Corporate sustainability through non-financial risk management. Corporate Governance: International Journal of Business in Society, 14(4), 575-586. https://doi.org/10.1108/CG-02-2013-0026 DOI: https://doi.org/10.1108/CG-02-2013-0026
- Yam, S. (2012), "Corporate social responsibility and the Malaysian property industry", paper presented at the 18th Annual PRRES Conference, Adelaide, Australia (accessed 20 November 2015).
- Yusoff, H., &Darus, F. (2014). Mitigation of climate change and prevention of pollution activities: environmental disclosure practice in Islamic financial institutions. Procedia-Social and Behavioral Sciences, 145, 195-203. https://doi.org/10.1016/j.sbspro.2014.06.027 DOI: https://doi.org/10.1016/j.sbspro.2014.06.027
- Yusoff, H., Darus, F., & Rahman, S. A. A. (2015). Do corporate governance mechanisms influence environmental reporting practices? Evidence from an emerging country. International Journal of Business Governance and Ethics, 10(1), 76-96. https://doi.org/10.1504/IJBGE.2015.068686 DOI: https://doi.org/10.1504/IJBGE.2015.068686
- Zeng, S. X., Xu, X. D., Dong, Z. Y., & Tam, V. W. (2010). Towards corporate environmental information disclosure: an empirical study in China. Journal of Cleaner Production, 18(12), 1142-1148. https://doi.org/10.1016/j.jclepro.2010.04.005 DOI: https://doi.org/10.1016/j.jclepro.2010.04.005
References
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AbdMutalib, H., Jamil, M., Zuriana, C., & Wan Hussin, W. N. (2014). The availability, extent and quality of sustainability reporting by Malaysian listed firms: Subsequent to mandatory disclosure. Asian Journal of Finance & Accounting, 6(2), 239-257. https://doi.org/10.5296/ajfa.v6i2.6108 DOI: https://doi.org/10.5296/ajfa.v6i2.6108
Anand, S. V. (2013). Global environmental issues. Open Access Scientific Reports, 2(2), 1-9.
Ang, C. T., Morad, N., & Ismail, N. (2014). Motivating Factors in the Implementation of ISO 14001 in the Packaging Industries in Northern Region of Peninsular Malaysia. Pertanika Journal Social Sciences & Humanities, 22(2), 395 - 407.
Brammer, S., & Pavelin, S. (2008). Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment,17(2), 120-136. https://doi.org/10.1002/bse.506 DOI: https://doi.org/10.1002/bse.506
Buniamin, S. (2012). The quantity and quality of environmental reporting in the annual report of public listed companies in Malaysia. Issues in Social and Environmental Accounting, 4(2), 115-135. https://doi.org/10.22164/isea.v4i2.50 DOI: https://doi.org/10.22164/isea.v4i2.50
Bursa Malaysia. (, 2006). Bursa Malaysia’s CSR framework for Malaysian PLCs. Retrieved from http://www.bursamalaysia.com/
Chandok, R. I. S., & Singh, S. (2017). Empirical study on determinants of environmental disclosure. Managerial Auditing Journal, 32(4/5), 332-355. https://doi.org/10.1108/MAJ-03-2016-1344 DOI: https://doi.org/10.1108/MAJ-03-2016-1344
Cheng, W. L., & Ahmad, J. (2010). Incorporating stakeholder approach in corporate social responsibility (CSR): A case study at multinational corporations (MNCs) in Penang. Social Responsibility Journal,6(4), 593-610. https://doi.org/10.1108/17471111011083464 DOI: https://doi.org/10.1108/17471111011083464
Darus, F., Mad, S., Nejati, M., & Yusoff, R. (2016). When quality matters! CSR disclosure and value creation. International Journal of Economics and Management, 10(2), 285 – 302.
Darus, F., Isa, N. H. M., Yusoff, H., & Arshad, R. (2015). Corporate governance and business capabilities: Strategic factors for corporate social responsibility reporting. Journal of Accounting and Auditing: Research & Practice, 1(1), 1-9. https://doi.org/10.5171/2015.315629 DOI: https://doi.org/10.5171/2015.315629
Darus, F., Yusoff, H., &Mohd Azhari, N. K. (2013). Environmental disclosure of Islamic financial institutions (IFIs): Preliminary evidence from Malaysia. Journal of Energy Technologies and Policy, 3(11), 433-439.
Dawkins, J., & Lewis, S. (2003). CSR in stakeholder expectations: And their implication for company strategy. Journal of Business Ethics, 44(2-3), 185-193. https://doi.org/10.1023/A:1023399732720 DOI: https://doi.org/10.1023/A:1023399732720
Dragomir, V. D. (2010). Environmentally sensitive disclosures and financial performance in a European setting. Journal of Accounting & Organizational Change. https://doi.org/10.1108/18325911011075222 DOI: https://doi.org/10.1108/18325911011075222
Dunlap, R. E., & Scarce, R. (1991). Poll trends: Environmental problems and protection. The public opinion quarterly, 55(4), 651-672. https://doi.org/10.1086/269288 DOI: https://doi.org/10.1086/269288
Fontana, S., D'Amico, E., Coluccia, D., &Solimene, S. (2015), Does environmental performance affect companies’ environmental disclosure?, Measuring Business Excellence, 19(3), 42-57. https://doi.org/10.1108/MBE-04-2015-0019 DOI: https://doi.org/10.1108/MBE-04-2015-0019
Gonzálezâ€Benito, J., & Gonzálezâ€Benito, Ó. (2006). A review of determinant factors of environmental proactivity. Business Strategy and the environment, 15(2), 87-102. https://doi.org/10.1002/bse.450 DOI: https://doi.org/10.1002/bse.450
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal,8(2), 47-77. https://doi.org/10.1108/09513579510146996 DOI: https://doi.org/10.1108/09513579510146996
GRI. (, 2013). "Global Reporting Initiative (GRI)", Sustainability Reporting Guidelines on Economic, Environmental, and Social Performance. Boston.
Gunawan, J., Djajadikerta, H., & Smith, M. (2008). An examination of corporate social disclosures in the annual reports of Indonesian listed companies. Journal Of The Asia-Pacific Centre For Environmental Accountability, 14(4), 13-36.
Habbash, M. (2015, 2015/09/25/2015 Sep 25). Corporate Governance And Corporate Social Responsibility Disclosure: Evidence From Saudi Arabia, Varazdin.
Haji, A. A. (2013). Corporate social responsibility disclosures over time: evidence from Malaysia.Managerial Auditing Journal, 28(7), 647-676. https://doi.org/10.1108/MAJ-07-2012-0729 DOI: https://doi.org/10.1108/MAJ-07-2012-0729
Huang, C. L., & Kung, F. H. (2010). Drivers of environmental disclosure and stakeholder expectation: Evidence from Taiwan. Journal of Business Ethics, 96(3), 435-451. https://doi.org/10.1007/s10551-010-0476-3 DOI: https://doi.org/10.1007/s10551-010-0476-3
Innocent, O. C., Gloria, O. T., & Priscilla, E. (2014). An Assessment of Environmental Information Disclosure Practices of Selected Nigerian Manufacturing Companies.International Journal of Finance and Accounting,3(6), 349-355.
Ismail, K. N. I. K., & Ibrahim, A. H. (2008). Social and environmental disclosure in the annual reports of Jordanian companies. Issues in Social and Environmental Accounting, 2(2), 198-210. https://doi.org/10.22164/isea.v2i2.32 DOI: https://doi.org/10.22164/isea.v2i2.32
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behaviour, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X DOI: https://doi.org/10.1016/0304-405X(76)90026-X
Jones, A. L., & Thompson, C. H. (2012). The sustainability of corporate governance–considerations for a model. Corporate Governance: The international journal of business in society. https://doi.org/10.1108/14720701211234573 DOI: https://doi.org/10.1108/14720701211234573
Lu, Y., &Abeysekera, I. (2014). Stakeholders' power, corporate characteristics, and social and environmental disclosure: evidence from China. Journal of Cleaner Production, 64, 426-436. https://doi.org/10.1016/j.jclepro.2013.10.005 DOI: https://doi.org/10.1016/j.jclepro.2013.10.005
Mahapatra, S. K., Melnyk, S. A., &Calantone, R. J. (2007). Understanding environment management systems performance: an expanded empirical study. International Journal of Productivity and Quality Management, 2(3), 263-286. https://doi.org/10.1504/IJPQM.2007.012450 DOI: https://doi.org/10.1504/IJPQM.2007.012450
Mbekomize, C. J., & Wally-Dima, L. (2013). Social and environmental disclosure by Parastatals and companies listed on the Botswana stock exchange. J. Mgmt. & Sustainability, 3, 66. https://doi.org/10.5539/jms.v3n3p66 DOI: https://doi.org/10.5539/jms.v3n3p66
Murray, A., Haynes, K., & Hudson, L. J. (2010). Collaborating to achieve corporate social responsibility and sustainability? Possibilities and problems. Sustainability Accounting, Management and Policy Journal, 1(2), 161-177. https://doi.org/10.1108/20408021011089220 DOI: https://doi.org/10.1108/20408021011089220
Mutakkin, M. B., & Subramaniam, N. (2015). Firm ownership and board characteristics : do they matter for corporate social responsibility disclosure of Indian companies ? Sustainability Accounting, Management and Policy Journal, 6(2), 138–165. https://doi.org/10.1108/SAMPJ-10-2013-0042 DOI: https://doi.org/10.1108/SAMPJ-10-2013-0042
Nehrt, D. (1996). Timing and intensity effects of environmental investments. Strategic Management Journal, 17(7), 535-547. https://doi.org/10.1002/(SICI)1097-0266(199607)17:7<535::AID-SMJ825>3.0.CO;2-9 DOI: https://doi.org/10.1002/(SICI)1097-0266(199607)17:7<535::AID-SMJ825>3.0.CO;2-9
Othman, R., & Ameer, R. (2012). Environmental management tool for plantation companies (Pulpwire). African Journal of Business Management, 6(4), 1428-1433. https://doi.org/10.5897/AJBM11.1942 DOI: https://doi.org/10.5897/AJBM11.1942
Psomas, E. L., Fotopoulos, C. V., &Kafetzopoulos, D. P. (2011). Motives, difficulties and benefits in implementing the ISO 14001 Environmental Management System. Management of Environmental Quality: An International Journal. https://doi.org/10.1108/14777831111136090 DOI: https://doi.org/10.1108/14777831111136090
Secchi, D. (2006). The Italian experience in social reporting: an empirical analysis. Corporate Social Responsibility and Environmental Management, 13(3), 135-149. https://doi.org/10.1002/csr.96 DOI: https://doi.org/10.1002/csr.96
Sen, M., Mukherjee, K., &Pattanayak, J. K. (2011). Corporate environmental disclosure practices in India. Journal of Applied Accounting Research. https://doi.org/10.1108/09675421111160709 DOI: https://doi.org/10.1108/09675421111160709
Da Silva Monteiro, S. M., &Aibarâ€Guzmán, B. (2010). Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corporate Social Responsibility and Environmental Management, 17(4), 185-204. https://doi.org/10.1002/csr.197 DOI: https://doi.org/10.1002/csr.197
Sulaiman, M., Abdullah, N., & Fatima, A. H. (2014). Determinants of environmental reporting quality in Malaysia. International Journal of Economics, Management and Accounting, 22(1), 63-90.
Sumiani, Y., Haslinda, Y., & Lehman, G. (2007). Environmental reporting in a developing country: a case study on status and implementation in Malaysia. Journal of cleaner production, 15(10), 895-901. https://doi.org/10.1016/j.jclepro.2006.01.012 DOI: https://doi.org/10.1016/j.jclepro.2006.01.012
Stanton, P., &Suttipun, M. (2012). Determinants of Environmental Disclosure in Thai Corporate Annual Reports. International Journal of Accounting and Financial Reporting, 2(1). 99-115. https://doi.org/10.5296/ijafr.v2i1.1458 DOI: https://doi.org/10.5296/ijafr.v2i1.1458
Tan, J. (2003). Curvilinear relationship between organizational slack and firm performance:: Evidence from Chinese state enterprises. European Management Journal, 21(6), 740-749. https://doi.org/10.1016/j.emj.2003.09.010 DOI: https://doi.org/10.1016/j.emj.2003.09.010
Wagner, M., &Schaltegger, S. (2004). The effect of corporate environmental strategy choice and ecological performance on competitiveness and economic performance:: an empirical study of EU manufacturing. European Management Journal, 22(5), 557-572. https://doi.org/10.1016/j.emj.2004.09.013 DOI: https://doi.org/10.1016/j.emj.2004.09.013
Trevor, D. W., & Geoffrey, R. F. (2000). Corporate environmental reporting. A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 13(1), 10-26. https://doi.org/10.1108/09513570010316126 DOI: https://doi.org/10.1108/09513570010316126
Wong, A. (2014). Corporate sustainability through non-financial risk management. Corporate Governance: International Journal of Business in Society, 14(4), 575-586. https://doi.org/10.1108/CG-02-2013-0026 DOI: https://doi.org/10.1108/CG-02-2013-0026
Yam, S. (2012), "Corporate social responsibility and the Malaysian property industry", paper presented at the 18th Annual PRRES Conference, Adelaide, Australia (accessed 20 November 2015).
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