Use of the web in corporate sustainability disclosure: Malaysian evidence

Azlan Amran, Say Keat Ooi, Riduan Toani Mydin and Susela Devi

World Review of Entrepreneurship, Management and Sustainable Development, 2018, vol. 14, issue 5, 619-636

Abstract: Business organisations employ a range of communication channels to inform and interact with their stakeholders on their corporate social responsibility and sustainability concerns. Over the years, with the proliferation of the internet, online and web-based communications have become the most widely used medium. However, comparatively little is known about the current use of and potential of internet communications in corporate sustainability disclosure in Malaysia. This study explores and aims to highlights the numerous advantages that the web provides for communication of sustainability issues. These advantages have been conceptualised through Media Richness Theory and operationalised through a study of online sustainability disclosure practices among public-listed companies in Malaysia. The findings indicate that the potential of the web is not extensively utilised by businesses to communicate their sustainability practices.

Keywords: sustainability disclosure; sustainable development; internet; communication; media richness theory; Malaysia. (search for similar items in EconPapers)
Date: 2018
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