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

Amar Hisham bin Jaaffar, B. Alrazi, Say Keat Ooi, A. Shamsuddin
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引用次数: 4

摘要

本研究旨在基于战略框架环境披露指数的测量方法来衡量马来西亚环境敏感型上市公司的企业环境报告(CER)实践。本文采用了基于与企业环境战略相关的测量指标的内容分析技术。本文考察了2010年和2014年马来西亚209家环境敏感上市公司的CER实践。研究结果表明,在应对制度压力时,CER中的企业行为有三种类型:“负面偏差”(即,不符合环境策略导致没有高质量的环境披露);2) “合规性”(即合规性环境策略导致低质量的环境披露);3)“积极偏差”(超越合规或主动环境策略,导致高质量的环境披露)。该指数阐明了马来西亚和全球背景下的环境,社会和治理(ESG)实践是一种偏差还是规范行为。此外,本研究还确定了强制性报告要求是否迫使企业在实施亲环境政策的同时实际改善环境绩效,还是仅仅作为其绿色清洗机制。
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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.
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来源期刊
CiteScore
1.00
自引率
0.00%
发文量
66
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.
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