The Quantity and Quality of Environmental Reporting in Annual Report of Public Listed Companies in Malaysia

Business organisations are facing the challenge of disseminating environmental information asthe public concerns regarding these issues have increased. This study examines the environmentalreporting practices in the annual reports of 243 companies listed on the Main Board ofBursa Malaysia for the year 2005. Content analysis approach was utilized to determine thequantity and quality of the environmental information disclosure in annual reports. The resultsindicated that only 28% of the companies reported this information in their annual reports andmerely five sentences were dedicated for these reports. It was also revealed that the averagequality of environmental reporting per company is 3.24%. In addition, it was discovered thatlarger companies and companies in environmentally sensitive areas published more informationas well as provided higher quality disclosure. Additionally, it was also revealed that companieswith high level of quantity environmental reporting are also having high level of quality environmentalreporting. Copyright © www.iiste.or

An integrative perspective of environmental, social and governance (ESG) reporting: A conceptual paper

The motivation of this study stems from the importance of protecting the environment, addressing the social issues related to internal and external stakeholders of companies and also the importance of adhering to good corporate governance.This study attempts to explore an integrative perspective for reporting environmental, social and governance (ESG) factors. The issue of ESG reporting has recently been thrust into the limelight due to increased public concern for good governance, accountability and transparency.In response, companies have to attempt to provide more disclosures encompassing environmental, social and governance factors. Integrative perspective refers to a balanced, equitable and simultaneous consideration for each ESG factor to be practiced.Hence, integrative ESG reporting would provide a means of engagement and communication between companies and multiple stakeholders with various information needs.This article allows for future research with empirical research into the integrative ESG reporting practices of companies

The Quantity and Quality of Environmental Reporting in Annual Report of Public Listed Companies in Malaysia

Business organisations are facing the challenge of disseminating environmental information as the public concerns regarding these issues have increased. This study examines the environmental reporting practices in the annual reports of 243 companies listed on the Main Board of Bursa Malaysia for the year 2005. Content analysis approach was utilized to determine the quantity and quality of the environmental information disclosure in annual reports. The results indicated that only 28% of the companies reported this information in their annual reports and merely five sentences were dedicated for these reports. It was also revealed that the average quality of environmental reporting per company is 3.24%. In addition, it was discovered that larger companies and companies in environmentally sensitive areas published more information as well as provided higher quality disclosure. Additionally, it was also revealed that companies with high level of quantity environmental reporting are also having high level of quality environmental reporting

Corporate government practices and environmental reporting of companies in Malaysia : finding possibilities of doubles thumbs up.

Demontrating good corporate governance and maintaining sound environmental performance are among the key challenges facing teh organisation to ensure its sustainability. In an attempt to investigate the linkage between these two essential aspects, this study scrutinises the annual reports of 243 companies listed on the Main Board of Bursa Malaysia. These are six selected corparate government attributes namely, board independence, CEO duality, management ownership, board size,financial expert and meeting frequency. Overall, it was found that the existence of environmentalreporting is low. Only 28% of the companies disclosed environmental information. Furthermore, on average, each company reported 4.7 sentences, while the quality, as measured by the disclosure index shows an average of 3.24. The most significant corporate governance attributes in influencing the extent of environmental reporting are board size and management ownership. The finding provide limited evidence to support that, companies which comply with corporate governance practice have the tendencies to be more environmentally reponsible

Self-regulated learning and motivation of Islamic studies and non-Islamic studies stream students

Self-regulated learning and motivation is important aspects of students’ learning and academic performance in a classroom context. This study aims at investigating the differences in self-regulated learning and motivation between the Islamic and non-Islamic stream students; and examining relationships between self-regulated learning, motivation and academic performance. Eight hundred and twenty five universities students were involved in this study. A self-report measure of students metacognitive self-regulation, help seeking, organization, effort regulation, self-efficacy, intrinsic and extrinsic goal orientation, task value and test anxiety was administered, and academic performance data were obtained from students’ cumulative grade point average (CGPA). The study uses a questionnaire as the information-gathering instrument. The questionnaire was based on the Motivated Strategies for Learning Questionnaire (MSLQ). T-test results indicated that students from Islamic studies background prefer using more strategies to score extrinsic goal orientation than non-Islamic studies students, and conversely, non-Islamic studies students practice metacognitive self-regulation strategies and organization strategies more than Islamic studies students did. Correlation analysis revealed that self-efficacy, intrinsic and extrinsic goal orientation, task value and test anxiety were positively related to metacognitive self-regulation, help seeking and organization. Regression analyses showed that test anxiety and intrinsic goal orientation appeared as the best predictors of academic performance