Corporate social and enviornmental disclosure among Malaysian listed companies

Abstract

The studies related to the Corporate Social Responsibility (CSR) related to environment is very limited, especially in the Malaysian context. This study attempts to explore the status of the environment related CSR disclosures in the Malaysian listed companies. The study used a content analysis method to explore the environmental disclosure. The study included all the 928 companies listed in Bursa Malaysia. The analysis was conducted on the online published annual reports and other related CSR reports published between the year 2014 – 2017. The results of the study show that about 82% of the companies listed in Bursa Malaysia have disclosed some of the CSR activities related environment. These environment related CSR programs were related to waste management, energy efficiency, reduction of carbon foot print, conservation of resources and environment awareness. The findings of this study will contribute to the literature related to the CSR in environment, especially in the Malaysian context. It also aligns with the goals set by the 11th Malaysia plan related to the environment issue in Malaysia.