Environmental reporting by the Malaysian local governments

Purpose The purpose of this paper is to examine the environmental reporting (ER) practices of the local governments (LGs) in Malaysia. Specifically, it examines the driving motives for ER and also the underlying reasons for lack of disclosures in an array of reporting media. Design/methodology/approach A self-administered survey is conducted to all LGs in Peninsular Malaysia. The items in the questionnaire are based on the prior literature on...