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…
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.
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.
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.
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.
This study aims to examine the influence of ethical ideology (EID) toward the commission of information or measures manipulation (IMM), as it is a less salient ethical…
This study aims to examine the influence of ethical ideology (EID) toward the commission of information or measures manipulation (IMM), as it is a less salient ethical issue that has failed to attract the attention of researchers.
Using stratified random sampling strategy, this study used survey questionnaire with 217 usable responses. It adopted a relatively new Ruler-Option (RO) scale. Both SPSS 21 and partial least squares structural equation modeling (PLS-SEM) were used to analyze its data.
Findings revealed surprising results where idealism and IMM was significantly positively related, while relativism and IMM was significantly negatively related, contradicting the generalized theory that relativists demonstrate higher propensity to behave unethically as compared to idealists.
This study only examined a direct relationship between EID and IMM when such relationship might be influenced by other mediating or moderating effects. It also exclusively focused on a single industry, hence limiting a meaningful comparison among multiple industries.
The finding provides a proof that IMM does prevail in a highly regulated banking industry that efforts must be made to curb these practices. Notably, having relativists as decision-makers may give an advantage due to their ability to comprehensively appraise every ethical issue based on the situational context.
Due to its contradictory findings, this study contributed essential insights to the existing body of knowledge by stimulating discussion on EID and unethical behavior. Additionally, it provides evidence for the suitability of RO scale and the PLS-SEM in statistical analysis.
The purpose of this paper is to examine the environmental reporting (ER) practices of the local governments (LGs) in Malaysia. Specifically, it examines the driving…
The purpose of this paper is to examine the environmental reporting (ER) practices of the local governments (LGs) in Malaysia. Specifically, it examines the driving motives for ER and also the underlying reasons for lack of disclosures in an array of reporting media.
A self-administered survey is conducted to all LGs in Peninsular Malaysia. The items in the questionnaire are based on the prior literature on social and environmental disclosures made by the public sector organisations (PSOs).
The results suggest that maintaining and/or improving the legitimacy status is the main driving motive for LGs to provide environmental disclosures in the absence of any regulatory requirements. On the other hand, a lack of skilled staff to handle ER is the primary reason contributing to the lack of environmental information being supplied to stakeholders.
The paper represents one of the few attempts made in examining the ER practices of the LGs within the perspective of a developing country. Insufficient research on this aspect contributes to a limited understanding on the development of ER practices in different economic stage and environment. The findings may be of interest to the relevant authorities in any policy changes that can further improve the extent and quality of environmental disclosures made by the LGs.