TY  - JOUR
T1  - Determinants of Corporate Environmental Reporting by the Malaysian Local Governments
AU - Che Ku Kassim, Che Ku Hisam AU - Taib, Azuraidah AU - Mohd Nasir, Noor Emilina AU - Ahmad, Suraya AU - Musman, Musliha AU - Mod Arifin, Nur Nariza 
JO  - International Business Management
VL  - 10
IS  - 15
SP  - 2808
EP  - 2813
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.2808.2813
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.2808.2813
KW  - Corporate environmental reporting
KW  -local governments
KW  -internet reporting
KW  -developing country
KW  -voluntary disclosure
AB  - 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.
ER  -