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A longitudinal interpretation of the environmental disclosures of an award winning company: From sustainable management to sustainable development


Abd Rahman, Noor Raida (2013) A longitudinal interpretation of the environmental disclosures of an award winning company: From sustainable management to sustainable development. In: 1st International Conference on Innovation and Sustainability (ICOIS 2013), 3-4 April 2013, Sunway Resort Hotel & Spa Kuala Lumpur, Malaysia. (Unpublished)

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Abstract

In recent years, public environmental concern has increased dramatically and societal expectations of corporate environmental performance have changed considerably.Thus, the companies begin to integrate information about their environmental performance in response to stakeholder demands of environmental responsibility and accountability. While there is extensive research on the determinants of corporate environmental disclosure in Malaysia, trend of environmental information disclosed in annual reports have received scant attention. This study presents the results of an interpretive textual analysis of the environmental reporting practices of an award-winning company from 1995 to 201 1 from issue life cycle theory perspective. By utilizing content analysis, quantity and quality of reporting is examined.The quantity of environmental reporting is measured based on number of sentences, while quality is measured by disclosure score index. In addition, the emergence and development of a sustainable development discourse are tracked and how corporate environmental disclosures are used to respond to institutional pressures stemming from the social context is examined. By exploring time-related effects, the finding reveals that the company has adjusted its disclosures to respond to the varying institutional pressures in order to maintain a legitimate position in society. All of the findings provide limited support on the applicability of the issue life cycle theory.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Organizer: School of Government, UUM College of Law, Government and International Studies, Universiti Utara Malaysia; Partner with: Sunway University & HUSO
Subjects: G Geography. Anthropology. Recreation > GE Environmental Sciences
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: College of Law, Government and International Studies
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 27 Aug 2013 08:59
Last Modified: 28 Aug 2013 00:31
URI: http://repo.uum.edu.my/id/eprint/8741

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