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Board of Directors and Environmental Reporting: Evidence From Plantation Industry

Raudah Siman, Rina Fadhilah Ismail*, Zanariah Aziz@ Omar and Zuraidah Mohd Zam
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Raudah Siman: Faculty of Accountancy, Universiti Teknologi MARA, Selangor, Malaysia
Rina Fadhilah Ismail*: Faculty of Accountancy, Universiti Teknologi MARA, Selangor, Malaysia
Zanariah Aziz@ Omar: Faculty of Accountancy, Universiti Teknologi MARA, Selangor, Malaysia
Zuraidah Mohd Zam: Faculty of Accountancy, Universiti Teknologi MARA, Selangor, Malaysia

The Journal of Social Sciences Research, 2018, 916-925 Special Issue: 5

Abstract: The purpose of this study is to examine the extent of environmental reporting by listed firms in the plantation industry in Malaysia. The relationship between board characteristics and the extent of environmental reporting by listed firms in Malaysia plantation industry is examined for the first three years after the issuance of the new revised Malaysian Code of Corporate Governance in 2012 (MCCG 2012). Three board characteristics have been used to explain the level of environmental reporting by Malaysia’s plantation industry firms. The correlation analysis is employed to investigate the relationship between the board characteristics and environmental reporting. This study employs a content analysis method by reviewing 110 annual reports consisting of 37 firms listed in Bursa Malaysia for three years (2013-2015). The result reports that most of the board characteristics are not significantly related to environmental reporting by the firms. Out of six measurements, only the environmental related expenses have a positive relationship with environmental reporting. The results from this study may provide knowledge and empirical understanding concerning the environmental reporting practices by the plantation industry. The policy makers and regulatory bodies such as Bursa Malaysia and Securities Commission may consider formulating guidelines for reporting environmental information to encourage voluntary compliance.

Keywords: Environmental reporting; Plantation industry; Board characteristics. (search for similar items in EconPapers)
Date: 2018
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