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Sustainability disclosure among Malaysian Shari’ah-compliant listed companies: Web reporting


Mohamed, Rapiah and Alwi, Kasumalinda and Muhammad Jamil, Che Zuriana (2009) Sustainability disclosure among Malaysian Shari’ah-compliant listed companies: Web reporting. Issues in Social and Environmental Accounting, 3 (2). pp. 160-179. ISSN 1978-0591

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Abstract

This paper advances previous research of sustainability disclosure by focusing on information disclosed in the companies’ web site rather than through annual reports. Despite looking at the listed companies in general, this study attempts to consider the practice of disclosing sustainability information in the Malaysian Shari’ah-Compliant listed companies, which represented 87% of the total listed securities or 64.3% of the market capitalization on Bursa Malaysia web site.This study used Islamicity Disclosure Index consists of Shari’ah Compliance Indicator, Corporate Governance Index and Social/Environmental Index, and the data is analysed using a content analysis.The results of the study suggest that the sustainability disclosure by Malaysian Shari’ah-compliant listed companies fall significantly on corporate governance index themes, followed by social/environmental index themes.However, Malaysian Shari’ah-compliant listed companies did not clearly disclose the items under Shari’ah compliance index.Contrary to our expectation, most of the companies disclose the items measured in the annual reports linked to the companies’ web site and are thus not fully in the web site.

Item Type: Article
Uncontrolled Keywords: Sustainability disclosure; corporate social responsibility; internet reporting; shari’ah-compliant listed companies
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: School of Economics, Finance & Banking
Depositing User: Dr. Rapiah Mohamed
Date Deposited: 29 Feb 2016 06:21
Last Modified: 25 Apr 2016 08:05
URI: http://repo.uum.edu.my/id/eprint/17388

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