The Impact of Institutional Pressures of Climate Change Concerns on Corporate Environmental Reporting Practices: A Descriptive Study of Malaysia's Environmentally Sensitive Public Listed Companies

被引：8

作者：

Jaaffar, Amar Hisham ^{[1
]}

Amran, Azlan ^{[3
]}

Rajadurai, Jegatheesan ^{[2
]}

机构：

[1] Univ Tenaga Nas, Dept Management & Human Resource, Muadzam Shah, Pahang, Malaysia

[2] Univ Tenaga Nas, Dept Mkt & Entrepreneur Dev, Muadzam Shah, Pahang, Malaysia

[3] Univ Sains Malaysia, Corp Sustainabil, Grad Sch Business, George Town, Malaysia

来源：

SAGE OPEN | 2018年 / 8卷 / 02期

关键词：

corporate environmental reporting practices; neoinstitutional theory; corporate environmental strategy; content analysis; PERFORMANCE; MANAGEMENT; SUSTAINABILITY; STRATEGIES; LEGITIMACY; DISCLOSURE; BUSINESS;

D O I：

10.1177/2158244018774839

中图分类号：

C [社会科学总论];

学科分类号：

03 ; 0303 ;

摘要：

Malaysian companies have dramatically increased their corporate environmental reporting (CER) practices in response to institutional pressures related to concerns about climate change. Based on a content analysis of annual reports, sustainability reports, and websites of 209 Malaysian environmentally sensitive public listed companies (ESPLCs), we describe CER practices with respect to various environmental strategies implemented by companies over a 5-year period. The results show that environmental strategies include pursuing sequential progression from noncompliance to compliance, and beyond in response to external factors such as institutional pressures and climate change concerns. This progression is manifested by the extent and quality of CER practices as pursued by Malaysian ESPLCs.

引用

页数：10