Che Ku Hisam  Che Ku Kassim, Azuraidah  Taib, Noor Emilina  Mohd Nasir, Suraya  Ahmad, Musliha  Musman, Nur Nariza  Mod Arifin, 
    Determinants of Corporate Environmental Reporting by the Malaysian Local Governments,
    International Business Management,
    Volume 10,Issue 15,
    2016,
    Pages 2808-2813,
    ISSN 1993-5250,
    ibm.2016.2808.2813,
    (https://makhillpublications.co/view-article.php?doi=ibm.2016.2808.2813)
    Abstract: The extant studies on Corporate Environmental Reporting (CER) practices within the ambit of Local Governments (LGs) in a developing country perspective are scarce. Of the limited studies, evidence suggests that the extent of disclosure is found to be minimal despite the arrays of incentives offered to LGs by the government. Moreover, prior studies have been Confined to Examining CER made in the annual reports and they have disregarded the other medium of reporting. This, therefore, provides an impetus to examine the contributing factors that may influence LGs in developing countries to make appropriate environmental disclosures within the organizational portals. The aim of the study is to conceptually discuss the pertinent factors that may potentially have significant influence on LGs to provide CER online. The in-depth discussion also develops 6 testable hypotheses which serve as a basis for an empirical investigation in the future research endeavors.
    Keywords: Corporate environmental reporting;local governments;internet reporting;developing country;voluntary disclosure