Corporate Sustainability Reporting: Malaysian Evidence (original) (raw)

2015

Abstract

Sustainable development has become part of the ordinary business to meet expectation from stakeholders due to the increasing of public concerns regarding these issues. This study examines the sustainability practices in the annual reports of public listed companies in Bursa Malaysia for the year 2014. This paper explores the corporate sustainability reporting disclosure practice by Public listed companies of Bursa Malaysia. Specifically, the objective is to examine the factors that influence the corporate sustainability reporting in public listed companies in Malaysia. This study postulates that ownership structure (managerial, block and government holdings) and type of industry influence the level of sustainability reporting. Development of research hypotheses are based on legitimacy theory and agency theory. Results show a significant association between government ownership structure and the level of sustainability reporting among listed firms in Malaysia. Results also do indicat...

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