• Romlah Jaffar Accounting Department Faculty of Business Management National University of Malaysia
  • Sharifah Buniamin Department of Accounting & Finance College of Business Management University Tenaga Nasional (UNITEN)


This study examines the issue of environmental reporting from the perspective of the management of corporation in Malaysia. Specifically, this study investigates whether the managers' awareness of the environmental issue, managers' perception on the awareness of the communities on the environmental issue, building of corporate good image and type of industry influence managers to report environmental information. This study also examines the type of media preferred by managers to report environmental information. The results of the study support the legitimacy theory that companies use environmental reporting as a tool to legitimize their existence in the society. The main purpose of reporting is to build a good corporate image. Managers' awareness of the issues, managers' perception of the awareness of the public on the issues and types of industry are however not strong enough to justify the reporting of the information. Additional analyses, based on an open-ended question reveal quite the same finding that the main reason managers provide environmental information is to shape good corporate image. The most preferred to report the information is in the Special Environmental Report.
Jun 25, 2004
How to Cite
JAFFAR, Romlah; BUNIAMIN, Sharifah. ENVIRONMENTAL REPORTING IN MALAYSIA: PERSPECTIVE OF THE MANAGEMENT. Management & Accounting Review (MAR), [S.l.], v. 3, n. 1, p. 43-60, june 2004. ISSN 2550-1895. Available at: <http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/519>. Date accessed: 31 oct. 2020. doi: http://dx.doi.org/10.24191/mar.v3i1.519.