Amar Hisham bin Jaaffar, B. Alrazi, Say Keat Ooi, A. Shamsuddin
{"title":"战略框架环境披露指数:马来西亚上市公司企业环境报告实践的测量方法","authors":"Amar Hisham bin Jaaffar, B. Alrazi, Say Keat Ooi, A. Shamsuddin","doi":"10.1504/ijetm.2019.10026416","DOIUrl":null,"url":null,"abstract":"This 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.","PeriodicalId":13984,"journal":{"name":"International Journal of Environmental Technology and Management","volume":"1 1","pages":""},"PeriodicalIF":0.5000,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":"{\"title\":\"Strategically-framed environmental disclosure index: a measurement approach of Malaysian public listed companies' corporate environmental reporting practices\",\"authors\":\"Amar Hisham bin Jaaffar, B. Alrazi, Say Keat Ooi, A. Shamsuddin\",\"doi\":\"10.1504/ijetm.2019.10026416\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This 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.\",\"PeriodicalId\":13984,\"journal\":{\"name\":\"International Journal of Environmental Technology and Management\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":0.5000,\"publicationDate\":\"2019-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"4\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Environmental Technology and Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1504/ijetm.2019.10026416\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"ENGINEERING, ENVIRONMENTAL\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Environmental Technology and Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1504/ijetm.2019.10026416","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"ENGINEERING, ENVIRONMENTAL","Score":null,"Total":0}
Strategically-framed environmental disclosure index: a measurement approach of Malaysian public listed companies' corporate environmental reporting practices
This 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.
期刊介绍:
IJETM is a refereed and authoritative source of information in the field of environmental technology and management. Together with its sister publications IJEP and IJGEnvI, it provides a comprehensive coverage of environmental issues. It deals with the shorter-term, covering both engineering/technical and management solutions.