Authors : Che Ku Hisam Che Ku Kassim, Azuraidah Taib, Noor Emilina Mohd Nasir, Suraya Ahmad, Musliha Musman and Nur Nariza Mod Arifin
Abstract: 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.
Che Ku Hisam Che Ku Kassim, Azuraidah Taib, Noor Emilina Mohd Nasir, Suraya Ahmad, Musliha Musman and Nur Nariza Mod Arifin, 2016. Determinants of Corporate Environmental Reporting by the Malaysian Local Governments. International Business Management, 10: 2808-2813.