Determinants of non-reporting of social and environmental information by Malaysian companies

In Malaysia, most public companies do not provide social and environmental information in their annual reports. Given the importance of corporate social responsibility (CSR) to the sustainability of resources for future generations, this study attempts to identib; the determinants of non-reporting o...

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Main Authors:	Noriah Che-Adam, Phua , Lian Kee, Fauziah Md Taib
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2012
Online Access:	http://journalarticle.ukm.my/6383/ http://journalarticle.ukm.my/6383/ http://journalarticle.ukm.my/6383/1/Fast_color_scan_to_a_PDF_file_9.DOC

id	ukm-6383
recordtype	eprints
spelling	ukm-63832013-07-05T02:45:39Z http://journalarticle.ukm.my/6383/ Determinants of non-reporting of social and environmental information by Malaysian companies Noriah Che-Adam, Phua , Lian Kee Fauziah Md Taib, In Malaysia, most public companies do not provide social and environmental information in their annual reports. Given the importance of corporate social responsibility (CSR) to the sustainability of resources for future generations, this study attempts to identib; the determinants of non-reporting of social and environmental information from the perspectives of proprietary costs and information costs saving. This study analyses the content of annual reports of 368 Malaysian public listed companies. The results show that proprietary cost perspective can explain the non-reporting of social and environmental information while information costs saving perspective can only partially explain the decision. It is also noted that the absence of these drivers are caused by low ethical consumerism and lack of proactive measures by the various watch dog groups in Malaysia. Penerbit Universiti Kebangsaan Malaysia 2012-12 Article PeerReviewed application/msword en http://journalarticle.ukm.my/6383/1/Fast_color_scan_to_a_PDF_file_9.DOC Noriah Che-Adam, and Phua , Lian Kee and Fauziah Md Taib, (2012) Determinants of non-reporting of social and environmental information by Malaysian companies. Jurnal Pengurusan, 36 . pp. 101-112. ISSN 0127-2713 http://pkukmweb.ukm.my/penerbit/jurus.htm
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	In Malaysia, most public companies do not provide social and environmental information in their annual reports. Given the importance of corporate social responsibility (CSR) to the sustainability of resources for future generations, this study attempts to identib; the determinants of non-reporting of social and environmental information from the perspectives of proprietary costs and information costs saving. This study analyses the content of annual reports of 368 Malaysian public listed companies. The results show that proprietary cost perspective can explain the non-reporting of social and environmental information while information costs saving perspective can only partially explain the decision. It is also noted that the absence of these drivers are caused by low ethical consumerism and lack of proactive measures by the various watch dog groups in Malaysia.
format	Article
author	Noriah Che-Adam, Phua , Lian Kee Fauziah Md Taib,
spellingShingle	Noriah Che-Adam, Phua , Lian Kee Fauziah Md Taib, Determinants of non-reporting of social and environmental information by Malaysian companies
author_facet	Noriah Che-Adam, Phua , Lian Kee Fauziah Md Taib,
author_sort	Noriah Che-Adam,
title	Determinants of non-reporting of social and environmental information by Malaysian companies
title_short	Determinants of non-reporting of social and environmental information by Malaysian companies
title_full	Determinants of non-reporting of social and environmental information by Malaysian companies
title_fullStr	Determinants of non-reporting of social and environmental information by Malaysian companies
title_full_unstemmed	Determinants of non-reporting of social and environmental information by Malaysian companies
title_sort	determinants of non-reporting of social and environmental information by malaysian companies
publisher	Penerbit Universiti Kebangsaan Malaysia
publishDate	2012
url	http://journalarticle.ukm.my/6383/ http://journalarticle.ukm.my/6383/ http://journalarticle.ukm.my/6383/1/Fast_color_scan_to_a_PDF_file_9.DOC
first_indexed	2023-09-18T19:46:43Z
last_indexed	2023-09-18T19:46:43Z
_version_	1777405949411065856

Determinants of non-reporting of social and environmental information by Malaysian companies

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