Environmental reporting practices of Malaysian Government Linked Companies (GLCs)

The main objective of the study is to examine the extent Malaysian government-linked companies (GLCs) report on the environment. The government has strongly emphasised social and environmental responsibility amongst GLCs through the introduction of the 'Silver Book' and other "green&q...

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Main Authors:	Mokhtar, Norsyahida, Sulaiman, Maliah
Format:	Article
Language:	English
Published:	Faculty of Economics and Management, Universiti Putra Malaysia 2012
Subjects:	HG4001 Financial management. Business finance. Corporation finance.
Online Access:	http://irep.iium.edu.my/36018/ http://irep.iium.edu.my/36018/1/14700.pdf

id	iium-36018
recordtype	eprints
spelling	iium-360182014-04-16T10:26:59Z http://irep.iium.edu.my/36018/ Environmental reporting practices of Malaysian Government Linked Companies (GLCs) Mokhtar, Norsyahida Sulaiman, Maliah HG4001 Financial management. Business finance. Corporation finance. The main objective of the study is to examine the extent Malaysian government-linked companies (GLCs) report on the environment. The government has strongly emphasised social and environmental responsibility amongst GLCs through the introduction of the 'Silver Book' and other "green" initiatives. Given this and the fact that GLCs are affiliated to the government and clearly "visible", the primary concern is their "accountability" to the people. More importantly, the extent these GLCs promote sustainable development and accord with the government's vision is indeed a topic worthy of study. The results show that albeit the "visibility" and "accountability" aspects attached to GLCs, the level of environmental disclosure was rather low. Additionally, almost 30 percent of the companies did not report on the environment. In the matched-pair analysis (matching with the non-GLCs), the study found that there is no statistical difference in the level of environmental disclosure of GLCs and non-GLCs in environmentally sensitive industries. Further, the study found no significant difference in the level of environmental disclosure between GLCs in environmentally sensitive industries and less sensitive industries. The nature of the disclosure was also consistent between both categories of industries where most of the environmental information disclosed was in the declarative form. Faculty of Economics and Management, Universiti Putra Malaysia 2012 Article PeerReviewed application/pdf en http://irep.iium.edu.my/36018/1/14700.pdf Mokhtar, Norsyahida and Sulaiman, Maliah (2012) Environmental reporting practices of Malaysian Government Linked Companies (GLCs). International Journal of Economics and Management, 6 (2). pp. 241-277. ISSN 1823-836X
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HG4001 Financial management. Business finance. Corporation finance.
spellingShingle	HG4001 Financial management. Business finance. Corporation finance. Mokhtar, Norsyahida Sulaiman, Maliah Environmental reporting practices of Malaysian Government Linked Companies (GLCs)
description	The main objective of the study is to examine the extent Malaysian government-linked companies (GLCs) report on the environment. The government has strongly emphasised social and environmental responsibility amongst GLCs through the introduction of the 'Silver Book' and other "green" initiatives. Given this and the fact that GLCs are affiliated to the government and clearly "visible", the primary concern is their "accountability" to the people. More importantly, the extent these GLCs promote sustainable development and accord with the government's vision is indeed a topic worthy of study. The results show that albeit the "visibility" and "accountability" aspects attached to GLCs, the level of environmental disclosure was rather low. Additionally, almost 30 percent of the companies did not report on the environment. In the matched-pair analysis (matching with the non-GLCs), the study found that there is no statistical difference in the level of environmental disclosure of GLCs and non-GLCs in environmentally sensitive industries. Further, the study found no significant difference in the level of environmental disclosure between GLCs in environmentally sensitive industries and less sensitive industries. The nature of the disclosure was also consistent between both categories of industries where most of the environmental information disclosed was in the declarative form.
format	Article
author	Mokhtar, Norsyahida Sulaiman, Maliah
author_facet	Mokhtar, Norsyahida Sulaiman, Maliah
author_sort	Mokhtar, Norsyahida
title	Environmental reporting practices of Malaysian Government Linked Companies (GLCs)
title_short	Environmental reporting practices of Malaysian Government Linked Companies (GLCs)
title_full	Environmental reporting practices of Malaysian Government Linked Companies (GLCs)
title_fullStr	Environmental reporting practices of Malaysian Government Linked Companies (GLCs)
title_full_unstemmed	Environmental reporting practices of Malaysian Government Linked Companies (GLCs)
title_sort	environmental reporting practices of malaysian government linked companies (glcs)
publisher	Faculty of Economics and Management, Universiti Putra Malaysia
publishDate	2012
url	http://irep.iium.edu.my/36018/ http://irep.iium.edu.my/36018/1/14700.pdf
first_indexed	2023-09-18T20:51:34Z
last_indexed	2023-09-18T20:51:34Z
_version_	1777410029037551616

Environmental reporting practices of Malaysian Government Linked Companies (GLCs)

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