1. Pelaporan Maklumat Alam Sekitar Melalui Atas Talian dan Nilai Firma.
- Author
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AB GHANI, MOHAMMAD KHAIRUL ANUAR and KELIWON, KAMARUL BARAINI
- Subjects
ENVIRONMENTAL reporting ,ENVIRONMENTAL indicators ,ORGANIZATIONAL performance ,ENCOURAGEMENT ,SUSTAINABILITY - Abstract
Environmental reporting by firms is one of the strategies to sustain firm sustainability and increase firm value. In this regard, firms need to ensure that environment reporting is received faster, up-to-date and effective by the stakeholders. Previous studies have reported a significant relationship between environmental reporting levels and firm value. However, environmental reporting is only based on manual reports or uploaded in the website. This study aims to examine the level of separate environmental reporting on the website in line with Bursa Malaysia's encouragement. Separate environmental reporting gives the firms an opportunity to report information widely, highlights the competitiveness and increase the firm value. This study also sought to investigates the relationship between seperate environmental reporting via online with firm value. In determining the level of separate environmental reporting via online, the separate environmental reporting index provided by Bursa Malaysia was tested against 784 firms listed on the Main Market in 2017. The study found that 376 firms (48%) had reported about separate environmental reporting on the website. Based on the findings, it is also found that there is a positive relationship between the levels of separate environmental reporting through online with firm value. The findings of this study can be a new basis for Bursa Malaysia and other policy makers in Malaysia to give more emphasis and incentives for firms that carry out these responsibilities. [ABSTRACT FROM AUTHOR]
- Published
- 2019
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