Malaysian local government internet sustainability reporting

Corina Joseph, Robyn Pilcher and Ross Taplin

Pacific Accounting Review, 2014, vol. 26, issue 1/2, 75-93

Abstract: Purpose - – This study aims to examine determinants of the extent of sustainability reporting on Malaysian local council web sites using a disclosure index within an institutional theory framework. Design/methodology/approach - – Adopting a simplified disclosure index to measure the extent of sustainability reporting, the unit of analysis for this research is Malaysian local council web sites. To reduce any subjectivity, the disclosure index is unweighted and consists of 57 items. Findings - – Several findings were apparent including size, Local Agenda (LA) 21 and public sector award all being found to be significant predictors of disclosure. Overall, the findings indicate the presence of institutional isomorphism – particularly coercive pressure – in explaining the extent of sustainability reporting on web sites. Research limitations/implications - – The research has multiple implications as it provides insights into web site sustainability reporting in a developing country. It also adds support to institutional isomorphism as a valid theoretical framework within this context. Based on there being no mandatory requirement for local authorities to produce annual reports, one limitation is that this paper assumes that the web sites of local authorities are the primary medium for communicating sustainability information. Practical implications - – One of the most significant practical implications relates to LA 21 which has a significant impact on sustainability disclosure on Malaysian local council web sites. With 113 countries in total implementing LA 21 to some degree (ICLEI), Malaysia's recognition as a key (developing country) player in advancing sustainable development should be acknowledged. Originality/value - – With an apparent lack of web site sustainability reporting research in developing country public sector organisations, this study is unique in that it appears to be the first research conducted in Malaysia analysing sustainability web site reporting using a disclosure index in a local government setting – all within an institutional theory framework. Not only can the disclosure index be used as a tool for future public sector corporate social responsibility related research, but the “new” disclosure instrument provides insights into the extent of sustainability reporting in local authorities.

Keywords: Malaysia; Disclosure index; Developing country; Sustainability reporting; Local government; Web site reporting (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:eme:parpps:par-07-2013-0071

DOI: 10.1108/PAR-07-2013-0071

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