Environmental reporting in a developing country: a case study on status and implementation in Malaysia

With the increase in awareness of environmental issues, the level of environmental disclosure and stakeholder demands for environmental information is increasing. New developments in the ISO 14000 standards also make it more evident that a companyʹs environmental performance as well as its environmental reporting should be considered as strategic issues in business strategy. Especially for a developing country like Malaysia, many companies are under external pressures to improve their environmental performance. In this study, a review on the image and environmental disclosure, together with the challenges in environmental information management and a short case study are presented. Subsequently, the paper explores some of the strategic implications of environmental reporting as an important tool for improved environmental management.