The Impact Of Institutional Pressure, Corporate Governance And Strategic Posture On Environmental Reporting Of Malaysian Listed Companies: The Moderating Effects Of Perceived Environmental Variables

摘要

Pelaporan persekitaran merupakan satu laporan penting yang berkaitan dengan kelestarian korporat. Kini, isu persekitaran menjadi fenomena penting yang dilihat dalam pelaporan persekitaran. Penilaian mendalam tentang amalan pelaporan sedia ada adalah perlu bagi meningkatkan tahap pelaporan persekitaran daripada segi ketelusan dan akauntabiliti bagi memenuhi permintaan pemegang taruh. Objektif kajian adalah untuk menilai tahap pelaporan persekitaran dalam konteks Malaysia dalam syarikat yang tersenarai dalam Bursa Malaysia. Kajian ini mengkaji kesan kedua-dua tekanan institusi dan mekanisme kawal selia korporat terhadap postur strategik dan pengaruhnya ke atas pelaporan persekitaran. Kajian ini juga menilai pengaruh moderasi postur strategik dalam hubungan antara tekanan institusi, mekanisme kawal selia korporat dan pelaporan persekitaran. Kajian ini juga bertujuan untuk mengkaji pengaruh moderasi pemboleh ubah persepsi persekitaran antara hubungan postur strategik dan pelaporan persekitaran. Rangka kerja penyelidikan ini disokong oleh teori insititusi, teori pemegang taruh dan teori kontigensi.ududEnvironmental reporting is one of the most important types of reporting in relation to corporate sustainability. Currently, environmental issues have become a prominent phenomenon observable by way of environmental reporting. An in-depth assessment of the existing reporting practices is necessary to improve the level of environmental reporting in terms of transparency and accountability in order to meet the stakeholders’ demands. The objective of this study is to evaluate the level of environmental reporting in the Malaysian context in the listed companies in Bursa Malaysia. This study eventually advances the investigation of the impact of both the institutional pressure and the mechanisms of corporate governance on a strategic posture and the effect of a strategic posture on environmental reporting. This study also assesses the mediating effect of a strategic posture in the relationship between the institutional pressure, corporate governance mechanisms and environmental reporting. Furthermore, this study investigates the moderating effect of the perceived environmental variables between the relationship of a strategic posture and environmental reporting. The research framework is supported by the institutional theory, the stakeholder theory and the contingency theory.