Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia

Annuar, Hairul Azlan and Sulaiman, Maliah and Nik Ahmad, Nik Nazli (2009) Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia. IIUM Journal of Economics and Management Sciences, 17 (2). pp. 177-208. ISSN 1394-7680

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Abstract

Our study examines environmental disclosure practices of SharÊcah approved companies. The study investigates the extent SharÊcah approved companies report on the environment and compares this with non-SharÊcah approved companies. We also examine four variables that may influence the level of environmental disclosure in SharÊcah approved companies: size, number of Muslim directors, impact the activities of the company has on the environment (environmental sensitivity) and profitability of the company. Results provide some evidence that SharÊcah approved companies have a higher level of environmental disclosure. Further, size and environmental sensitivity, unlike profitability, do not affect the level of environmental disclosure of SharÊcah approved companies. These findings are inconsistent with the results of prior studies (Berthelot et al., 2003; Deegan and Gordon, 1996). The study makes an important contribution to the literature as there is a paucity of research which examines the influence of religion, in general, and Islam, in particular, on the extent of environmental disclosure.

Item Type:	Article (Journal)
Additional Information:	3397/3395
Uncontrolled Keywords:	environmental reporting, Shari'ah-approved companies, environmental sensivity
Subjects:	H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting. Bookkeeping
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Dr Hairul Azlan Bin Annuar
Date Deposited:	08 Sep 2011 16:39
Last Modified:	20 Dec 2011 15:08
URI:	http://irep.iium.edu.my/id/eprint/3395

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