Beyond Environmental Reporting Decisions:

The position taken in this study is that corporate managers will voluntarily provide environmental disclosures according to the demands of their salient stakeholders. This is in accordance with the basic premise of stakeholder theory which states that the firm's success depends upon the successful management of the relationships that firms have with their stakeholders. Corporate environmental disclosures, therefore, are perceived to be part of the dialogue between the firm and its stakeholders. Looking beyond managerial disclosure decisions is the catalyst for this research. Given the scarcity of studies conducted from the third world context and the limited application of stakeholder theory in the environmental reporting literature, much of this study is concerned with the development of a stakeholder framework that is applicable to a developing country, particularly the Malaysian context.

Autorentext

Dr. Evangeline O. Elijido-Ten is a Senior Lecturer in Accounting at Swinburne University of Technology in Australia. Her research passion lies in the area of sustainability and social/environmental accountability. She worked for a number of non-profit organisations including the Seventh Day Adventist Mission in Malaysia before joining the academia.