Determinants of Non-Reporting of Social and Environmental Information by Malaysian Companies
Penentu Maklumat Sosial dan Alam Sekitar Tidak Dilaporkan oleh Syarikat-Syarikat Malaysia

Institute for Management and Business Research
College of Business
Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia

noriah@uum.edu.my

School of Management, Universiti Sains Malaysia
11800 USM Penang, Malaysia

phualk@usm.my

School of Management, Universiti Sains Malaysia
11800 USM Penang, Malaysia

mfauziah@usm.my

Abstract

In Malaysia, most public companies do not provide social and environmental information in their annual reports. Given the importance of corporate social responsibility (CSR) to the sustainability of resources for future generations, this study attempts to identify the determinants of non-reporting of social and environmental information from the perspectives of proprietary costs and information costs saving. This study analyses the content of annual reports of 368 Malaysian public listed companies. The results show that proprietary cost perspective can explain the non-reporting of social and environmental information while information costs saving perspective can only partially explain the decision. It is also noted that the absence of these drivers are caused by low ethical consumerism and lack of proactive measures by the various watch dog groups in Malaysia.

Keywords

Corporate Social Responsibility (CSR); Ethical Consumerism; Information Costs Saving Perspective; Proprietary Costs Perspective; Social and Environmental Information

Citation

Che Adam, N., Phua, L. K., & Md Taib, F. (2012). Determinants of Non-Reporting of Social and Environmental Information by Malaysian Companies. Jurnal Pengurusan, 36, 101–112.

@article{cheadam2012determinants,
  title={Determinants of Non-Reporting of Social and Environmental Information by Malaysian Companies},
  author={Che Adam, Noriah and Phua, Lian Kee and Md Taib, Fauziah},
  journal={Jurnal Pengurusan},
 

volume={36},
  number={},
  pages={101—112},
  year={2012},
  doi={},
  publisher={Penerbit UKM},
}

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36 (2012) 101 – 112

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