Environmental Protection and Value Creation

Authors

  • Faizah Darus Accounting Research Instutute (ARI),Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Malaysia
  • Wan Mashitah Yusof Commerce Department, Polytechnic Port Dickson Malaysia
  • Tamoi Janggu Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam Malaysia

DOI:

https://doi.org/10.21834/e-bpj.v1i1.219

Keywords:

Environment, Shariah Compliance Companies, Sustainability, Corporate Social Responsibility

Abstract

The managers of corporations can play a significant role to protect the natural environment. This study aims to examine the environmental disclosure of 200 Shariah compliant companies for 2013 and the subsequent effect of such disclosure for the organizations. The results of content analyses of the annual reports revealed that managers from the Plantation industry disclosed more environmental information. The regression analysis revealed a significant relationship between environmental information provided and the subsequent value created for the organizations. The findings of the study can help managers to position better their environmental strategy to enhance the overall value of their organizations.

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Published

2016-06-26

How to Cite

Darus, F., Yusof, W. M., & Janggu, T. (2016). Environmental Protection and Value Creation. Environment-Behaviour Proceedings Journal, 1(1), 229–236. https://doi.org/10.21834/e-bpj.v1i1.219