Environmental disclosures of palm oil plantation companies in Malaysia: a tool for stakeholder engagement

Othman, Radiah; Ameer, Rashid

doi:10.1002/csr.218

Cited by 47 publications

(35 citation statements)

References 26 publications

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“…However, their regression results did not produce any significant results. Finally, several studies have attempted to assess the quality of responsibility reporting in Malaysia without examining specific determinants (Foo and Tan, ; Othman and Ameer, ).…”

Section: Resultsmentioning

confidence: 99%

Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis

Fifka¹

2011

Bus Strat Env

503

523

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For four decades, reporting on corporate responsibility by businesses has been the subject of empirical research. In the 1970s and 1980s, studies mostly originated from Anglo‐Saxon and Western European countries. During the last two decades research on responsibility reporting was increasingly undertaken in emerging and developing countries as well – always following the reporting practices of the respective businesses. Consequentially, a very large number of studies exist today. Many of these have empirically investigated the determinants of responsibility reporting and examined whether internal factors like size and industry or external factors like stakeholder pressures have an impact on disclosure. Thus, the purpose of the following paper is twofold. First, it seeks to provide an overview of the existing literature in order to facilitate further research. Overall, 186 studies have been examined for the determinants which they considered and have been grouped according to their geographical origin. This provides for an analysis of whether academics from different regions have taken different approaches to the empirical examination of responsibility reporting and if their results differed. The findings show that scholars across regions have taken different paths in empirical research, but indications for a variation in the impact of specific determinants on reporting are weak. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.

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Section: Resultsmentioning

confidence: 99%

Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis

Fifka¹

2011

Bus Strat Env

503

523

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“…This is consistent with other prior studies (Chan et al, 2014;Abdullah et al, 2011;Ibrahim and Samad, 2011;Haji, 2013). Further, annual reports are presumed to be the main vehicle used by companies to communicate information to the public (Hasnah et al, 2006, Gray et al, 2001, Othman and Ameer, 2010, including social and environmental reporting (Chan et al, 2014). …”

Section: Datamentioning

confidence: 99%

Board Independence and Corporate Social Responsibility (CSR) Reporting in Malaysia

Ahmad¹

2017

AABFJ

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This study aims to examine the influence of board independence on corporate social responsibility (CSR) reporting by publicly listed companies in Malaysia. Content analysis was used to determine the extent of CSR reporting. A reporting index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resources, Marketplace and Other. An Ordinary Least Square (OLS) regression was used to examine the relationship between board independence and firm CSR reporting. The results indicate that the association between board independence and company CSR reporting is industry specific. Overall, the empirical evidence partially supports agency theory. KeywordsAgency Theory, CSR, Board Independence, Malaysia AbstractThis study aims to examine the influence of board independence on corporate social responsibility (CSR) reporting by publicly listed companies in Malaysia. Content analysis was used to determine the extent of CSR reporting. A reporting index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resources, Marketplace and Other. An Ordinary Least Square (OLS) regression was used to examine the relationship between board independence and firm CSR reporting. The results indicate that the association between board independence and company CSR reporting is industry specific. Overall, the empirical evidence partially supports agency theory IntroductionCompanies have reported on their Corporate Social Responsibility (CSR) obligations for more than three decades (Deegan, 2013). The notion of CSR requires companies to consider the social, economic and environmental consequences of their operations and suggests that they address the needs and expectations of stakeholders such as investors, customers, suppliers, regulators and society. Consequently, growing numbers of companies are informing their stakeholders of their social and environmental performance through print-based reporting or their websites. Although it is costly and voluntary by nature, companies still embrace in CSR, as it has been accepted as a long-term business strategy (Jamali and Mirshak, 2007) and a source of competitive advantage. It is a way to gain, maintain and repair legitimacy (Deegan et al., 2000), and it enhances a company's reputation and risk management.Consistent with the increased importance of CSR, boards' roles and responsibilities have been extended from the traditional shareholder-centric view to encompass various stakeholders. Boards of directors influence CSR in various ways, from establishing stakeholder friendly corporate policies to creating committees that deal with CSR-related matters. They are also expected to monitor company performance financially and socially (Janggu et al., 2014) and are accountable for any decisions made by management to serve for the best interest of shareholders. The board of directors also plays a pivotal role in a company's CSR activities. Nevertheless, the decision to demonstrate social and environmental responsibi...

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“…For instance, environmental reporting has been extensively reported by firms in manufacturing, plantation and industrial products sectors, but less by other industries (Bursa Malaysia, 2008;Saleh, et al, 2010) as the activities of the firms in these types of industry may have huge impact to the environment (Amran & Devi, 2008). However, despite the arguments that plantations industry put priority to environmental theme, Othman and Ameer (2010) reveals that environmental disclosure by firms in plantation industry is still low. Furthermore, Abdul Rahman, et al (2010) reveals that a firm in finance sector did not have any environmental disclosure in its annual reports for 14 years, indicating that firms in finance industry tend to neglect environmental commitments, which may be due to the perception that their operation do not give huge impact to the environment.…”

Section: The Development Of Sr In Malaysiamentioning

confidence: 99%

“…Prior research has also focus on certain industries, for instance, finance industry (Abdul Rahman, Md Hashim, & Abu Bakar, 2010;Singh, Yahya, Amran, & Nabiha, 2009), non-financial industries (Haniffa & Cooke, 2005;Janggu, Joseph, & Madi, 2007;Kasim, 2007;Mohd Ghazali, 2007), and concentrates to environmental engagement (Kasim, 2007;Othman & Ameer, 2010;Smith, Yahya, & Amiruddin, 2007). Moreover, past researches have either use the extent measurement, whether by words (Haniffa & Cooke, 2005) and by sentences (Abdul Rahman, et al, 2010;Amran & Devi, 2007;Janggu, et al, 2007) or quality measurement (Saleh, Zulkifli, & Muhamad, 2010, 2011 for SR. To compliment these prior researches, the current study provides relevant input in these four contributions: (1) using a more recent data, which is the SR in the 2011 annual reports; (2) examine the availability of SR by Malaysian firms subsequent to the mandatory disclosure, where limited evidence has been found; (3) across-industry sampling and analysis; and (4) measurement of SR in four focal themes, which are the environment, workplace, marketplace and community themes, using both the extent and quality measures.…”

Section: Introductionmentioning

confidence: 99%

The Availability, Extent and Quality of Sustainability Reporting by Malaysian Listed Firms: Subsequent to Mandatory Disclosure

Abd-Mutalib

Jamil²,

Wan‐Hussin³

2014

AJFA

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The purpose of this study is to examine the availability, extent and quality of Sustainability Reporting (SR) by Malaysian firms subsequent to the mandatory disclosure. Based on an across-industry sample of 300 firms in 2011, the results indicate that despite the mandatory disclosure, 3% of the sampled firms failed to make such reporting. Furthermore, in both aspects of extent and quality, human-related sustainability engagement, which consists of the workplace and community themes are found to be the favorite themes to be reported. Meanwhile, firms in the infrastructure, finance and plantation industries perform the best of extent and quality of SR, while firms in hotel industry marks the poorest in quality and lowest in extent of SR.

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Environmental disclosures of palm oil plantation companies in Malaysia: a tool for stakeholder engagement

Cited by 47 publications

References 26 publications

Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis

Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis

Board Independence and Corporate Social Responsibility (CSR) Reporting in Malaysia

The Availability, Extent and Quality of Sustainability Reporting by Malaysian Listed Firms: Subsequent to Mandatory Disclosure

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