{"id":"https://openalex.org/W4388664013","doi":"https://doi.org/10.15405/epsbs.2023.11.20","title":"A Preliminary Study of Corporate Environmental Disclosure for Malaysian Manufacturing Companies","display_name":"A Preliminary Study of Corporate Environmental Disclosure for Malaysian Manufacturing Companies","publication_year":2023,"publication_date":"2023-11-14","ids":{"openalex":"https://openalex.org/W4388664013","doi":"https://doi.org/10.15405/epsbs.2023.11.20"},"language":"en","primary_location":{"id":"doi:10.15405/epsbs.2023.11.20","doi":"https://doi.org/10.15405/epsbs.2023.11.20","is_oa":true,"landing_page_url":"https://doi.org/10.15405/epsbs.2023.11.20","pdf_url":null,"source":{"id":"https://openalex.org/S4210220879","display_name":"The European Proceedings of Social & Behavioural Sciences","issn_l":"2357-1330","issn":["2357-1330"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The European Proceedings of Social and Behavioural Sciences","raw_type":"proceedings-article"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.15405/epsbs.2023.11.20","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5048176142","display_name":"Iylia Dayana Mohamed Izwan","orcid":"https://orcid.org/0000-0003-2018-3257","observed_orcids":["https://orcid.org/0000-0003-2018-3257"]},"institutions":[{"id":"https://openalex.org/I1336834208","display_name":"Management and Science University","ror":"https://ror.org/027zr9y17","country_code":"MY","type":"education","lineage":["https://openalex.org/I1336834208"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Iylia Dayana Mohamed Izwan","raw_affiliation_strings":[") Management and Science University, Selangor Malaysia,"],"raw_orcid":"https://orcid.org/0000-0003-2018-3257","affiliations":[{"raw_affiliation_string":") Management and Science University, Selangor Malaysia,","institution_ids":["https://openalex.org/I1336834208"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5014356976","display_name":"Maslinawati Mohamad","orcid":"https://orcid.org/0000-0001-8050-1515","observed_orcids":["https://orcid.org/0000-0001-8050-1515"]},"institutions":[{"id":"https://openalex.org/I82724352","display_name":"Universiti Teknologi MARA","ror":"https://ror.org/05n8tts92","country_code":"MY","type":"education","lineage":["https://openalex.org/I82724352"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Maslinawati Mohamad","raw_affiliation_strings":[") Accounting Research Institute, Universiti Teknologi MARA, Selangor, Malaysia,"],"raw_orcid":"https://orcid.org/0000-0001-8050-1515","affiliations":[{"raw_affiliation_string":") Accounting Research Institute, Universiti Teknologi MARA, Selangor, Malaysia,","institution_ids":["https://openalex.org/I82724352"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5092930483","display_name":"Nurul Huda Ahmad Shukri","orcid":"https://orcid.org/0009-0000-0094-4253","observed_orcids":["https://orcid.org/0009-0000-0094-4253"]},"institutions":[{"id":"https://openalex.org/I4210111656","display_name":"Kolej Poly-Tech MARA","ror":"https://ror.org/020kg7297","country_code":"MY","type":"education","lineage":["https://openalex.org/I4210111656"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Nurul Huda Ahmad Shukri","raw_affiliation_strings":[") Kolej Universiti Poli-Tech MARA Malaysia"],"raw_orcid":"https://orcid.org/0009-0000-0094-4253","affiliations":[{"raw_affiliation_string":") Kolej Universiti Poli-Tech MARA Malaysia","institution_ids":["https://openalex.org/I4210111656"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5078067448","display_name":"Mohd Hadli Shah Mohamad Yunus","orcid":"https://orcid.org/0000-0001-8367-8420","observed_orcids":["https://orcid.org/0000-0001-8367-8420"]},"institutions":[{"id":"https://openalex.org/I4210111656","display_name":"Kolej Poly-Tech MARA","ror":"https://ror.org/020kg7297","country_code":"MY","type":"education","lineage":["https://openalex.org/I4210111656"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Mohd Hadli Shah Mohamad Yunus","raw_affiliation_strings":[") Kolej Universiti Poli-Tech MARA Malaysia"],"raw_orcid":"https://orcid.org/0000-0001-8367-8420","affiliations":[{"raw_affiliation_string":") Kolej Universiti Poli-Tech MARA Malaysia","institution_ids":["https://openalex.org/I4210111656"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5074826444","display_name":"Nor Balkish Zakaria","orcid":"https://orcid.org/0000-0002-1795-9854","observed_orcids":["https://orcid.org/0000-0002-1795-9854"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nor Balkish Zakaria","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-1795-9854","affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.4794,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.78772636,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":95,"max":96},"biblio":{"volume":"131","issue":null,"first_page":"250","last_page":"261"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-environmental-disclosure","display_name":"corporate environmental disclosure","score":0.9990000128746033},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.9760000109672546},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.6830000281333923},{"id":"https://openalex.org/keywords/malaysian-listed-firms","display_name":"Malaysian listed companies","score":0.828000009059906},{"id":"https://openalex.org/keywords/energy-companies","display_name":"energy companies","score":0.7390000224113464},{"id":"https://openalex.org/keywords/information-disclosure-quality","display_name":"disclosure quality","score":0.6019999980926514},{"id":"https://openalex.org/keywords/mandatory-reporting","display_name":"mandatory reporting","score":0.34599998593330383}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7937361001968384},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7150797843933105},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.6984732747077942},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.6076620221138},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.580750584602356},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.5739752650260925},{"id":"https://openalex.org/C142546437","wikidata":"https://www.wikidata.org/wiki/Q2661195","display_name":"Descriptive research","level":2,"score":0.4850315451622009},{"id":"https://openalex.org/C2994197053","wikidata":"https://www.wikidata.org/wiki/Q106511942","display_name":"Environmental reporting","level":2,"score":0.45677345991134644},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.4408164322376251},{"id":"https://openalex.org/C175700187","wikidata":"https://www.wikidata.org/wiki/Q187939","display_name":"Manufacturing","level":2,"score":0.433908611536026},{"id":"https://openalex.org/C162446236","wikidata":"https://www.wikidata.org/wiki/Q653137","display_name":"Content analysis","level":2,"score":0.4320809245109558},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.4203033149242401},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.41654306650161743},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.25409701466560364},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.0931042730808258},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.15405/epsbs.2023.11.20","doi":"https://doi.org/10.15405/epsbs.2023.11.20","is_oa":true,"landing_page_url":"https://doi.org/10.15405/epsbs.2023.11.20","pdf_url":null,"source":{"id":"https://openalex.org/S4210220879","display_name":"The European Proceedings of Social & Behavioural Sciences","issn_l":"2357-1330","issn":["2357-1330"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The European Proceedings of Social and Behavioural Sciences","raw_type":"proceedings-article"}],"best_oa_location":{"id":"doi:10.15405/epsbs.2023.11.20","doi":"https://doi.org/10.15405/epsbs.2023.11.20","is_oa":true,"landing_page_url":"https://doi.org/10.15405/epsbs.2023.11.20","pdf_url":null,"source":{"id":"https://openalex.org/S4210220879","display_name":"The European Proceedings of Social & Behavioural Sciences","issn_l":"2357-1330","issn":["2357-1330"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The European Proceedings of Social and Behavioural Sciences","raw_type":"proceedings-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":30,"referenced_works":["https://openalex.org/W1030635236","https://openalex.org/W1810808185","https://openalex.org/W1997639969","https://openalex.org/W2050984758","https://openalex.org/W2124982245","https://openalex.org/W2755118019","https://openalex.org/W2767170198","https://openalex.org/W2768499914","https://openalex.org/W2792701292","https://openalex.org/W2793679987","https://openalex.org/W2906024039","https://openalex.org/W2921003686","https://openalex.org/W2941282123","https://openalex.org/W2953545437","https://openalex.org/W2995566019","https://openalex.org/W2999706688","https://openalex.org/W3014094523","https://openalex.org/W3045617213","https://openalex.org/W3049135464","https://openalex.org/W3122868408","https://openalex.org/W3124537702","https://openalex.org/W3136326665","https://openalex.org/W3139965781","https://openalex.org/W3176806393","https://openalex.org/W3193092288","https://openalex.org/W3200736860","https://openalex.org/W3206367617","https://openalex.org/W4200419329","https://openalex.org/W4317520008","https://openalex.org/W4317717495"],"related_works":["https://openalex.org/W3081653313","https://openalex.org/W2260008075","https://openalex.org/W2907967204","https://openalex.org/W7162220494","https://openalex.org/W3199327173","https://openalex.org/W3151651843","https://openalex.org/W2995936618","https://openalex.org/W7056103902","https://openalex.org/W7111118402","https://openalex.org/W1597384266"],"abstract_inverted_index":{"Sustainability":[0],"reporting":[1,6,19,132],"had":[2,127,145],"been":[3],"made":[4],"compulsory":[5],"for":[7,95,154],"all":[8,82],"listed":[9,29,56,75,181],"companies":[10,31,57,84,94,104,144],"in":[11,21,48,111,193],"Malaysia.":[12],"CED":[13],"is":[14,59,72,92],"part":[15],"of":[16,27,52,69,81,115,143,179,191],"the":[17,25,43,49,64,96,125,163,177],"sustainability":[18],"which":[20,58,109],"this":[22,70,78],"study":[23,71,79,102,119,150,164,186],"explores":[24],"disclosure":[26,126,178],"Malaysian":[28,53,65,73,180],"manufacturing":[30,54],"from":[32,131],"year":[33,36,97],"2016":[34,98],"until":[35,99],"2021.":[37,100],"This":[38,101,149],"paper":[39],"aims":[40],"to":[41,63,135,165,172],"investigate":[42],"Corporate":[44],"Environmental":[45],"Disclosure":[46],"(CED)":[47],"annual":[50,107],"report":[51],"public":[55,74],"a":[60,86,112,184,188],"significant":[61],"contributor":[62],"economy.":[66],"The":[67,88,118],"population":[68],"companies,":[76],"and":[77,157,168],"consists":[80],"energy":[83],"as":[85],"sample.":[87],"initial":[89],"sample":[90,114,190],"size":[91],"385":[93],"excluded":[103],"with":[105,187],"no":[106],"reports,":[108],"resulted":[110],"final":[113],"268":[116],"companies.":[117,182],"applied":[120],"Content":[121],"analysis.":[122],"On":[123],"average,":[124],"only":[128,134,140],"slight":[129],"improvement":[130],"descriptive":[133],"quantitative.":[136],"Findings":[137],"showed":[138],"that":[139],"13.1":[141],"percent":[142],"disclosed":[146],"extraordinary":[147],"results.":[148],"has":[151],"several":[152],"implications":[153],"managers,":[155],"investors":[156],"regulators.":[158],"Future":[159],"research":[160],"may":[161],"extend":[162],"other":[166],"industries":[167],"can":[169],"be":[170,197],"conducted":[171],"provide":[173],"stronger":[174],"evidence":[175],"on":[176],"Furthermore,":[183],"comparative":[185],"larger":[189],"firms":[192],"developing":[194],"countries":[195],"could":[196],"examined.":[198]},"counts_by_year":[{"year":2026,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-11-15T00:00:00"}