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The impact of environmental crimes and profitability on environmental disclosure in Malaysian SME sector: The role of leverage

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dc.citedby4
dc.contributor.authorMohamed Adnan S.en_US
dc.contributor.authorAlahdal W.M.en_US
dc.contributor.authorAlrazi B.en_US
dc.contributor.authorMat Husin N.en_US
dc.contributor.authorid57203839730en_US
dc.contributor.authorid58101982600en_US
dc.contributor.authorid46461112300en_US
dc.contributor.authorid57439406000en_US
dc.date.accessioned2024-10-14T03:20:21Z
dc.date.available2024-10-14T03:20:21Z
dc.date.issued2023
dc.description.abstractThis research investigates the intricate connections between environmental crimes, profitability, leverage, and environmental disclosure in Small and Medium Enterprises (SMEs) in Malaysia from 2014 to 2019. The study adopts legitimacy theory as its theoretical lens. This study focuses on the analysis of 116 SMEs that have been convicted by the Department of Environment (DOE) in Malaysia. The data used in this analysis includes information on environmental crimes from court cases published by the DOE, as well as company and financial attributes obtained from the Companies Commission of Malaysia. Additionally, environmental disclosure metrics were collected from corporate websites. In total, there are 696 observations included in this study. The study utilizes panel data analysis to uncover the fundamental dynamics. The results of the study indicate that companies that have been convicted of wrongdoing tend to offer limited levels of environmental disclosure on their digital platforms. It is worth noting that guilty firms that are larger and more profitable tend to demonstrate increased levels of environmental disclosure. The correlation between environmental crimes and leverage has been identified as a significant factor in driving higher levels of environmental disclosure. However, the relationship between leverage, profitability, and disclosure levels did not have a similar interactive effect. The research recognizes that environmentally prosecuted enterprises face a perceived threat to their legitimacy. However, this acknowledgement is limited to a specific time frame and focuses on selected characteristics that explain differences in environmental disclosures. The information obtained necessitates a reassessment and potential improvement of existing requirements for disclosure to include provisions that prioritize sustainability, particularly within the private sector. This research contributes to the ongoing discussion on the paradox between environmental performance and transparency by focusing on a developing nation�s context. It offers a more nuanced understanding of legitimacy theory within the specific operational environment of SMEs. � 2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.en_US
dc.description.natureFinalen_US
dc.identifier.ArtNo2274616
dc.identifier.doi10.1080/23311975.2023.2274616
dc.identifier.issue3
dc.identifier.scopus2-s2.0-85176002342
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85176002342&doi=10.1080%2f23311975.2023.2274616&partnerID=40&md5=4a95ffd64d9df2825d7b1869adb0ea81
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/34519
dc.identifier.volume10
dc.publisherCogent OAen_US
dc.relation.ispartofAll Open Access
dc.relation.ispartofGold Open Access
dc.sourceScopus
dc.sourcetitleCogent Business and Management
dc.subjectenvironmental crimes
dc.subjectenvironmental disclosure
dc.subjectleverage
dc.subjectSME
dc.titleThe impact of environmental crimes and profitability on environmental disclosure in Malaysian SME sector: The role of leverageen_US
dc.typeArticleen_US
dspace.entity.typePublication
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