Climate Change Reporting: A Resource Based Perspective
| dc.contributor.author | Shaikh Salim, Siti Zulaikha | |
| dc.date.accessioned | 2018-06-01T07:56:02Z | |
| dc.date.available | 2018-06-01T07:56:02Z | |
| dc.date.issued | 2011 | |
| dc.description.abstract | This study investigates the extent of climate change disclosure among Malaysian public listed companies. One hundred companies were chosen accordingly based on the sector provided in the Bursa Malaysia website. The companies' annual report dated 2010, is use to investigate' the extent of climate change disclosure and the contributing factor that influence the disclosure practices. A content analysis study conducted to identify the total nmnber of words relating to climate change aspects which presence in the annual report. Thus, this will help to determine the extent of disclosing any climate change information among the selected companies. The research conducted according to firm's attributes generated from the Resource-based Perspective namely; organizational slack, diversifications, CEO international experience, firm's international experience, top management commitment, industry affiliations, size and the dependent variable of climate change disclosure. The results were analysed using the correlational analysis to identify the significant level among the variables. There are two significant findings generated from the analysis. The first significant finding is the size of a firm. The positive correlational between firm's size and the extent of climate change disclosure is positively significant. This means, bigger companies are more likely to disclose their environmental information as the social pressures and attention towards them are higher compared to smaller companies. However, the other significant findings indicate a negative correlation between organizational slack and climate change disclosure. The finding significantly contradicts with the previous literature, which emphasizes on the importance of organizational slack in promoting finn's competitive advantage. The decision to disdose the climate change information in Malaysia is significantly low which could be due to lack of 10 regulation to enforce businesses to disclose their business practices which might have significant effects to the climate change disclosure. | en_US |
| dc.identifier.uri | http://hdl.handle.net/123456789/5645 | |
| dc.subject | Climate Change | en_US |
| dc.title | Climate Change Reporting: A Resource Based Perspective | en_US |
| dc.type | Thesis | en_US |
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