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Strategically-framed environmental disclosure index: A measurement approach of Malaysian public listed companies� corporate environmental reporting practices

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dc.citedby3
dc.contributor.authorJaaffar A.H.en_US
dc.contributor.authorAlrazi B.en_US
dc.contributor.authorOoi S.K.en_US
dc.contributor.authorShamsuddin A.en_US
dc.contributor.authorid57192684524en_US
dc.contributor.authorid46461112300en_US
dc.contributor.authorid56592006700en_US
dc.contributor.authorid57214759474en_US
dc.date.accessioned2023-05-29T07:27:59Z
dc.date.available2023-05-29T07:27:59Z
dc.date.issued2019
dc.descriptionEnvironmental; Environmental reporting; Neo-institutional theories; Organisational; Social and governance; Strategically-framed environmental disclosure index; Environmental management; compliance; environmental policy; governance approach; performance assessment; public service; qualitative analysis; Malaysiaen_US
dc.description.abstractThis study aims to measure the corporate environmental reporting (CER) practices of Malaysian environmentally sensitive public listed companies based on measurement approach named strategically-framed environmental disclosure index. The content analysis technique based on a measurement index related to firm�s environmental strategies has been employed. The CER practices of 209 Malaysian environmentally sensitive public listed companies are examined for the years 2010 and 2014. Results suggest that there are three types of firm behaviour in CER in response to institutional pressures: 1) �negative deviance� (i.e., non-compliance environmental strategies leading to no quality environmental disclosures); 2) �conformance� (i.e., compliance environmental strategies leading to low quality environmental disclosures); 3) �positive deviance� (beyond-compliance or proactive environmental strategies leading to high quality environmental disclosures). This index shed light whether the environmental, social and governance (ESG) practice in Malaysian and global context as a deviance or normative behaviour. Moreover, this study identified whether mandatory reporting requirement force firm to actually improve environmental performance concurrently with pro-environmental policies or just as their greenwashing mechanism. Copyright � 2019 Inderscience Enterprises Ltd.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.1504/IJETM.2019.104751
dc.identifier.epage256
dc.identifier.issue4-May
dc.identifier.scopus2-s2.0-85079036758
dc.identifier.spage236
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85079036758&doi=10.1504%2fIJETM.2019.104751&partnerID=40&md5=2cfbf5e666d7dfaabfd938923f6d37a7
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/24859
dc.identifier.volume22
dc.publisherInderscience Publishersen_US
dc.sourceScopus
dc.sourcetitleInternational Journal of Environmental Technology and Management
dc.titleStrategically-framed environmental disclosure index: A measurement approach of Malaysian public listed companies� corporate environmental reporting practicesen_US
dc.typeArticleen_US
dspace.entity.typePublication
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