Environment disclosure in Malaysia annual reports: A legitimacy theory perspective
International Journal of Commerce and Management
ISSN: 1056-9219
Article publication date: 29 February 2004
Abstract
This study attempts to apply legitimacy theory to determine if it explains the extent and nature of environmental disclosures made, and the reasons for the disclosure in the context of Malaysian industrial products and construction companies. The study adopts a dual methodology of content analyses of annual reports and a questionnaire survey. Findings show some limited support for legitimacy theory in explaining the nature of disclosure, as well as the reasons for the disclosure. Extent of environmental disclosures is, however, very low. Further research is suggested in other industry sectors to examine if the results are consistent across industry sectors.
Keywords
Citation
Nazli Nik Ahmad, N. and Sulaiman, M. (2004), "Environment disclosure in Malaysia annual reports: A legitimacy theory perspective", International Journal of Commerce and Management, Vol. 14 No. 1, pp. 44-58. https://doi.org/10.1108/10569210480000173
Publisher
:Emerald Group Publishing Limited
Copyright © 2004, Emerald Group Publishing Limited