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Environmental disclosures on local governments' websites: a Malaysian context

Che Ku Hisam Che Ku Kassim (Faculty of Accountancy, Universiti Teknologi MARA - Kampus Terengganu, Dungun, Malaysia)
Suraya Ahmad (Faculty of Accountancy, Universiti Teknologi MARA - Kampus Terengganu, Dungun, Malaysia)
Noor Emilina Mohd Nasir (Faculty of Accountancy, Universiti Teknologi MARA - Kampus Terengganu, Dungun, Malaysia)
Nur Nariza Mod Arifin (Faculty of Accountancy, Universiti Teknologi MARA - Kampus Terengganu, Dungun, Malaysia)
Wan Mohd Nazif Wan Mohd Nori (Faculty of Accountancy, Universiti Teknologi MARA - Kampus Terengganu, Dungun, Malaysia)

International Journal of Public Sector Management

ISSN: 0951-3558

Article publication date: 16 August 2020

Issue publication date: 4 November 2020

454

Abstract

Purpose

First, the paper examines the extent of environmental disclosures (EDs) made by the Malaysian local governments (LGs) on their websites. Second, it examines the patterns of disclosure with the aim of investigating the underlying motive behind the EDs.

Design/methodology/approach

A descriptive content analysis was employed to measure the EDs. A disclosure instrument, based on the extant studies, is designed to facilitate the measurement process.

Findings

The results suggest that LGs of various levels, have taken the initiative to report EDs on their websites even in the absence of any statutory reporting regulations either by the state or federal government. Differences in the types of EDs are also apparent and consistent with the premise of legitimacy theory.

Originality/value

A paucity of prior studies measuring EDs made at the LG level is observed in the literature. Research evidence focussing on the EDs reported on the websites is even more scarce. This lack of research contributes to a limited understanding on the development and challenges of the environmental reporting practices within the developing country's perspective. Moreover, generalising the findings of studies conducted in developed countries may not be possible due to a number of regulatory, political and socio-economic factors.

Keywords

Acknowledgements

The authors wish to acknowledge the insightful comments from two anonymous reviewers on the earlier versions of the paper. Financial support from Universiti Teknologi MARA Cawangan Terengganu under the Dana Kecemerlangan SIG [600-UiTMCTKD (PJI/RMU/SS/DANASIG 5/2/1) Jld.4 Dss(06/2019)] is also greatly appreciated.

Citation

Che Ku Kassim, C.K.H., Ahmad, S., Mohd Nasir, N.E., Mod Arifin, N.N. and Wan Mohd Nori, W.M.N. (2020), "Environmental disclosures on local governments' websites: a Malaysian context", International Journal of Public Sector Management, Vol. 33 No. 6/7, pp. 663-679. https://doi.org/10.1108/IJPSM-03-2020-0077

Publisher

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Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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