Determinants Of Environmental Disclosures Of Public Listed Firms In Malaysia

Tu, Samuel Ching Lee (2019) Determinants Of Environmental Disclosures Of Public Listed Firms In Malaysia. [Final Year Project Report] (Unpublished)

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Abstract

Environmental disclosure is gradually concern and execute by many public listed companies around the world because environmental disclosure could help firm build good image among stakeholder and enhance the financial performance of firm. What are the determinants that drive Malaysian firm engage in enviromnental discourse? Thus, the objective of this study was to investigate the determinant of environmental disclosure in Malaysia which examine relationship between environmental disclosures and firm characteristics in term of firm size, industry type, profitability, leverage, age of corporation, environmental management system, dispersed ownership and auditor firm. Content analysis of word counts was used to measure environmental disclosure in annual report. The study involved one-year period which is 2016 and 400 samples of samples of public listed firms in Bursa Malaysia. Base on the regression result, five out from eight independent variables are significant to the environmental disclosure where firm size, age of corporation, EMS and dispersed ownership was positively significant to environmental disclosure while industry type ownership was negatively significant to environmental disclosure. These result was fit to stakeholder theory and legitimacy theory. This study also found that practise of environmental disclosure in Malaysia was low because of low awareness and weak in enforcement of environmental regulation. Furthermore, it is need for further study with different variables and methods in order to determine its validity.

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