The purpose of this study is to examine the availability, extent and quality of Sustainability Reporting (SR) by Malaysian firms subsequent to the mandatory disclosure. Based on an across-industry sample of 300 firms in 2011, the results indicate that despite the mandatory disclosure, 3% of the sampled firms failed to make such reporting. Furthermore, in both aspects of extent and quality, human-related sustainability engagement, which consists of the workplace and community themes are found to be the favorite themes to be reported. Meanwhile, firms in the infrastructure, finance and plantation industries perform the best of extent and quality of SR, while firms in hotel industry marks the poorest in quality and lowest in extent of SR.

Business sectors face the advent of digitalisation, bringing attention to e-waste, or waste generated from obsolete electrical and electronic appliances. In addressing this issue, the study intends to examine e-waste disclosure by Bursa Malaysia listed firms. Specifically, this study investigates the extent and quality of e-waste disclosure, observes whether the reporting differs between industries and the boards on which the firms are listed, and investigates if e-waste disclosure is associated with firm and board characteristics. A total of 92 firms in the telecommunication and technology industries, listed on the Main and Ace boards of Bursa Malaysia, were selected as samples. The results reveal that despite an indication that e-waste reporting applies to the two sectors, only 16% of the firms report their commitment to managing e-waste. The disclosure shows how e-waste reporting is low in quantity and is circulated with only very general, qualitative information. An independent sample t-test reveals that firms listed on the Main board report significantly more e-waste information than their counterparts. Another t-test indicates an insignificant difference in e-waste disclosure between the firms under study. Furthermore, firm size significantly impacts e-waste disclosure, while firm performance, board size, and board gender diversity show insignificant impact. The results of this preliminary study shed some light on business firms’ commitment towards their e-waste management and reporting, which is a substantial factor for Malaysia to achieve environmental sustainability.

The environmental activities conducted by companies have been scrutinised by the public due to the huge environmental problems faced by many people across the world. These activities are corporate social activities included in the corporate social responsibility (CSR) framework by Bursa Malaysia that informs the public regarding the social and environmental activities implemented by Malaysian companies. Data from 353 companies of various types in Malaysia revealed that the information about effective usage of energy and resources is the most disclosed item by Malaysian companies, followed by the waste management and disposal, and reusing and recycling information. The least disclosed item by Malaysian companies is prevention and reparation program. In addition, the regression results showed that the higher proportion of non-executive directors could increase the disclosure of environmental information. The results prove that the non-executive directors have played their role to increase the companies’ legitimacy by encouraging the management of companies to provide more environmental information. Hence, this study provides significant contribution for the supervisory bodies and policy makers in developing guidelines for Malaysian companies concerning environmental issues through environmental disclosures in their annual reports.

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