Positive Deviance Behaviour In Corporate Environmental Reporting Practices: The Influences Of Ceo’s And Board Of Director’s Past Environmental Related Experience

摘要

Pelbagai tekanan institusi seperti kesedaran alam sekitar global terhadap kesan kelestarian alam sekitar; keperluan mandatori maklumat berkenaan CSR; bimbingan dan latihan berkenaan dengan isu kelestarian kepada pembuat keputusan tadbir urus korporat; dan garis panduan pelaporan alam sekitar sukarela telah memberi kecenderungan yang tinggi terhadap syarikat sensitif alam sekitar Malaysia untuk menerbitkan pelbagai topik maklumat dalam amalan pelaporan alam sekitar korporat. Walaupun tekanan institusi seharusnya membawa kepada isomorfisme organisasi dalam amalan pelaporan alam sekitar korporat, namun tahap dan kualiti amalan pelaporan alam sekitar adalah jauh tidak konsisten di mana terdapat beberapa syarikat yang masih tidak memaparkan maklumat pengurusan alam sekitar di dalam mekanisme pelaporan mereka (perlakuan penyimpangan negatif); beberapa syarikat memaparkan maklumat pengurusan alam sekitar dengan tujuan untuk patuh kepada tekanan institusi (perlakuan kepatuhan); dan beberapa syarikat memaparkan makluman pengurusan amalan pengurusan dengan cara proaktif di dalam mekanisme laporan mereka melebihi keperluan tekanan institusi (perlakuan penyimpangan positif). Kajian ini mengkaji takat semasa amalan pelaporan alam sekitar oleh syarikat sensitif alam sekitar Malaysia berdasarkan indeks strategik yang berdasarkan perlakuan syarikat terhadap amalan pelaporan alam sekitar korporat.ududVarious institutional pressures such as global environmental awareness toward sustainability mega forces; CSR mandatory requirement, sustainability guidance and training provided to firm’s key governance decision makers; and voluntary reporting guidelines have been associated with a heightened tendency for Malaysian environmentally sensitive companies to publish a variety of information topics in corporate environmental reports. Although these institutional pressures should lead to organizational isomorphism in CER practices (the growing similarity of organizations’ CER practices in a field), nevertheless the extent and the quality of Malaysian firms CER practices are significantly inconsistence where there were some firms which still do not publish environmental information in their reporting mechanism (negative deviance behaviour); some firms disclosed their environmental information in order to comply with various institutional pressures (compliance behaviour); and some firms disclosed their proactive environmental management practices in their reporting mechanisms beyond what is require by institutional pressures (positive deviance behaviour). This study examines the current extents of CER practices of Malaysian environmentally sensitive industry based on environmental strategically-framed index which can capture firm behaviours in CER practices.ud