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

Noriah Che-Adam, Phua Lian Kee, Fauziah Md Taib

Abstract


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.

ABSTRAK

Di Malaysia, kebanyakan syarikat tidak melaporkan maklumat sosial dan alam sekitar dalam laporan tahunan mereka. Berasaskan kesedaran tentang kepentingan tanggungjawab sosial korporat untuk kelestarian sumber untuk generasi akan datang, kajian ini cuba untuk mengenal pasti faktor yang menentukan maklumat sosial dan alam sekitar tidak dilaporkan berdasarkan perspektif kos proprietari dan penjimatan maklumat kos. Kajian ini menganalisis kandungan maklumat dalam laporan tahunan 368 syarikat senaraian awam di Malaysia. Hasil kajian menunjukkan bahawa perspektif kos proprietari dapat menerangkan mengapa maklumat sosial dan alam sekitar tidak dilaporkan, manakala perspektif penjimatan maklumat kos hanya dapat menerangkan sebahagian sahaja mengenai keputusan tersebut. Kajian juga mendapati bahawa ketiadaan penentu-penentu ini adalah disebabkan oleh etika kepenggunaan yang rendah dan kurangnya tindakan proaktif oleh pelbagai kumpulan pemantau di Malaysia.


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