Green Governance For Environmentally Sensitive Industries In Malaysia: An Overview

Ahmad, Nurul Nadiah

doi:10.15405/epsbs.2020.12.05.23

Cited by 3 publications

(5 citation statements)

References 16 publications

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“…The study observed that only paramount textile (1.31%), Doreen power generation & Systems (6.24%), and British American Tobacco Bangladesh (1.10%) exposed their total amount of disbursement regarding environmental issues in their financial statement. Rahman (1998), Rahman & Muttakin (2005), Bose (2006), Khalid et al, 2012), Ahmed (2012), and Ahmed and Hossain (2015) also identified the significance of green accounting and observed poor environmental practices in Bangladeshi companies. Research identifies that voluntary environmental reporting regulation might be one of the key issues.…”

Section: Discussionmentioning

confidence: 99%

“…Green expenditures are not calculated in the middleincome country and least developed countries and no step is taken to introduce green GDP (Gross Domestic Product), EDP (Eco-Domestic Product), besides the traditional GDP. Khalid et al (2012) argued that Bangladeshi companies are not interested to report environmental disclosures, identifying appropriate environmental costs, and being prepared merely to legitimate with society, buyers, regulatory bodies, and the stakeholders. In another study using both primary and secondary data Ahmed (2012) found that executives and authorities were not much concerned about green accounting and environmental disclosure and thus the annual reports had found a poor disclosure regarding environmental information (Ahmed, 2012).…”

Section: Review Of Literaturementioning

confidence: 99%

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Environmental Reporting and Sustainable Development: A Reflection of Practices of Listed Companies in the Manufacturing Sector of Bangladesh

Jahan

Kabir

2021

Dhaka Uni. J. Business Stu.

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Environmental issues and sustainable development gathers great drive in the recent era both for developed and developing countries. The objective of this study is to explore and accumulate all the relevant concepts of environmental accounting as well as identify the scenario, significance, and challenges of its proper practices in the listed companies in manufacturing sector of Dhaka Stock exchange with accelerating the goal of sustainable development. To fulfill the objectives, the study did qualitative research using content analysis in the year 2019 and has collected data on 99 listed “A category” companies from 8 different manufacturing sectors, to reveal the specific environment, sustainability, and corporate social responsibility related disclosure, and to uncover the actual scenario of environmental reporting. The research concludes that in the manufacturing sector financially secured companies also have very pitiable voluntary disclosure (mostly qualitative) under different framework patterns. Thus the study observed the lack of a standard framework for reporting environmental disclosure and suggests an obligatory standard framework should be developed for all the companies. The research also recommends improving ethical practices, imposing environmental taxes and subsidies, and developing a proper management accounting system to assess the appropriate costs of different environmental degradation, so that the goal of sustainable development can be achieved in Bangladesh. Journal of Business Studies, Vol. XLII, No. 1, April 2021 Page 17-40

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Section: Discussionmentioning

confidence: 99%

Section: Review Of Literaturementioning

confidence: 99%

Environmental Reporting and Sustainable Development: A Reflection of Practices of Listed Companies in the Manufacturing Sector of Bangladesh

Jahan

Kabir

2021

Dhaka Uni. J. Business Stu.

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“…High-profile industries are environmentally sensitive, whilst low-profiles industries are non-environmentally sensitive. Highprofile or environmentally sensitive industries refer to industrial products, plantations constructions, property, and mining (Ahmad, Wan Abdullah, A Manap & Jamil, 2019;Jaffar, 2006;Manaf, Atan & Mohamed, 2006;Nik Ahmad & Sulaiman, 2004). The business activities of these companies are prone to have adverse effects on the environment or EES.…”

Section: Industry Type and Sustainability Reporting Disclosurementioning

confidence: 99%

“…On the other hand, low-profile industries or non-environmentally sensitive industries which refer to services, banking and finance, securities (Ali Sahboun, 2017). Uyar, Kilic, and Bayyurt (2017) found that the tendency of the companies in the high-risk industries and environmentally sensitive industries to publish sustainability reports is higher than in the low-risk industries and non-environmentally sensitive industries (Ahmad, Wan Abdullah, A Manap, & Jamil, 2019). Braam, Uit de Weerd, Hauck, and Hujibregts (2016) suggested that companies in environment-sensitive industries would communicate their sustainability practices and information in the sustainability reports to improve their credibility and transparency.…”

Section: Industry Type and Sustainability Reporting Disclosurementioning

confidence: 99%

Corporate Characteristics and Sustainability Reporting: From the Lens of the Legitimacy Theory

Fahmi¹,

Azmi²,

Mat³

2022

APMAJ

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This study intended to achieve two main objectives, which were to determine the level of sustainability reporting disclosure and to examine the relationship between corporate characteristics and sustainability reporting disclosure. This study used the latest Sustainability Framework introduced by Bursa Malaysia in 2015 as the basis for evaluating and measuring the level of sustainability reporting disclosure. 80 of the top 100 companies by market capitalization in the Malaysian Stock Market were taken as the sample. The published sustainability reports (within the annual reports or stand-alone sustainability reports) from 2017 to 2018 were reviewed and analyzed using the content analysis approach to test the objectives of this study. Drawing on the cy theory perspectives, corporate characteristics, such as firm size, industry type, and assurance statement practices, were chosen as the independent variables. Thefindings showed that firm size, industry type, and assurance statement practices had a significant positive relationship with the level of sustainability reporting disclosure. These findings are consistent with the legitimacy theory, which suggests that large companies in high risks industries with assurance statement practices tend to disclose higher sustainability information to legitimize their business operations and activities and maintain their image and reputation. Keywords: sustainability, corporate characteristic, sustainability reporting, legitimacy theory

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“…This integration is known as environmental accounting (EA), or green accounting. 5 EA is not a new field; it dates back to the 1970s as reported by Khalid et al 6 and has gone through different stages of development, reflecting the concern of accounting with contemporary and renewable environmental issues. This concern is evident in the integration of environmental information into the accounting system.…”

Section: Introductionmentioning

confidence: 99%

The role of environmental management accounting information in the design process of environmental and sustainable products

Jaleel Jafer Al Mosaoy

2023

International Journal of Engineering Business Management

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The aim of this study is to investigate the effect of environmental management accounting information (EMAI) on the design process of environmental and sustainable products of Iraqi industrial companies. This process has five different sub-processes: research process, analysis process, conceptual design process, detailed design process and design production process. The study uses the quantitative approach as the questionnaire was designed and distributed to 87 quality managers, production managers, design managers and financial managers. The MANOVA analysis shows that EMAI has a positive and significant effect on three of these processes, namely research process, analysis process and detailed design process, while EMAI has an insignificant effect on conceptual design process and design production process. The study has practical implications for managers of industrial companies. The results provide practical and theoretical knowledge for design and production managers as well as senior management to plan the production of environmental or sustainable products.

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Green Governance For Environmentally Sensitive Industries In Malaysia: An Overview

Cited by 3 publications

References 16 publications

Environmental Reporting and Sustainable Development: A Reflection of Practices of Listed Companies in the Manufacturing Sector of Bangladesh

Environmental Reporting and Sustainable Development: A Reflection of Practices of Listed Companies in the Manufacturing Sector of Bangladesh

Corporate Characteristics and Sustainability Reporting: From the Lens of the Legitimacy Theory

The role of environmental management accounting information in the design process of environmental and sustainable products

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