Internet Environmental Reporting

This paper investigates the determinants of internet environmental disclosure (IED) amongst Malaysian listed companies. Ten variables have been tested using data collected from 170 Malaysian listed company websites, namely, dominant personalities in the audit committee, chairman of audit and nomination committees, dominant personalities in the audit and nomination committees, internationality, leverage, foreign shareholders, level of technology, firm age, number of shareholders, and listing status. It was found that internationality, foreign shareholders, level of technology, firm age, number of shareholders, and listing status are significantly affected by the level of IED. However, dominant personalities in the audit committee, chairman of audit and nomination committees, dominant personalities in the audit and nomination committees, and leverage did not show a significant relationship with the level of IED in Malaysia. The study provided some evidence to support signaling theory, shareholder accountability theory, and cost and benefit hypothesis in relation to internet disclosure.

The rapid growth of internet technology has made it possible for companies to directly and instantly disclose their financial and non-financial information to fulfil user needs worldwide. The purpose of this paper is to examine whether there is any association between the extent of internet financial disclosure (IFD) and the extent of internet environmental disclosure (IED) by Malaysian listed companies. The data from 194 companies were used as a sample for this study. Linear regression analysis was conducted and results show that there is a significant positive relationship between the extent of IED and the extent of IFD. The finding also indicates that the disclosure of financial and environmental information on the internet by Malaysian listed companies has improved; however, there is still much room for improvement especially in areas of environmental disclosures. encompasses the social aspects of information systems, broadband adoption and usage, e-government, information management, knowledge management and organisational learning. He has more than 30 papers in academic journals and international conferences on these topics.