Corina Joseph

The measurement of sustainability disclosure: Abundance versus occurrence

Abstract Content analysis (disclosure abundance) and disclosure indices (disclosure occurrence) are popular methods for measuring the extent of disclosure. Few studies however compare the two approaches empirically or use empirical evidence to justify the use of one approach over the other. A study of sustainability reporting on Malaysian local government websites is used to illustrate how these two measurement approaches lead to different concepts of the extent of disclosure. Furthermore, hypothesised relationships between disclosure and independent variables based on theory differ substantially depending on the measurement approach for disclosure. Recommendations for the measurement of disclosure are suggested.

Local government website sustainability reporting: a mimicry perspective

Purpose - The purpose of this paper is to explain the role of mimetic isomorphism in relation to reporting sustainability information on local authority websites. Design/methodology/approach - The paper adopts a case study approach using semi-structured interviews of 16 Malaysian local councils. Findings - The paper finds that 15 out of 16 of the interviewed councils mimicked the sustainability information on websites of other councils. Interviews revealed that they do so to copy ideas about sustainability activities implementation rather than reporting format. Councils imitate both Malaysian and international websites. Practical implications - Websites play an important role in the improvement of sustainability development for learning, benchmarking and cost reduction. The pattern of copying websites suggests a hierarchical model where councils lower in the hierarchy copy councils at the next level in the hierarchy. Originality/value - This paper adds to the limited literature on mimetic isomorphism of public sector website sustainability reporting in developing countries.

Malaysian local government internet sustainability reporting

Purpose – This study aims to examine determinants of the extent of sustainability reporting on Malaysian local council web sites using a disclosure index within an institutional theory framework. Design/methodology/approach – Adopting a simplified disclosure index to measure the extent of sustainability reporting, the unit of analysis for this research is Malaysian local council web sites. To reduce any subjectivity, the disclosure index is unweighted and consists of 57 items. Findings – Several findings were apparent including size, Local Agenda (LA) 21 and public sector award all being found to be significant predictors of disclosure. Overall, the findings indicate the presence of institutional isomorphism – particularly coercive pressure – in explaining the extent of sustainability reporting on web sites. Research limitations/implications – The research has multiple implications as it provides insights into web site sustainability reporting in a developing country. It also adds support to institutional...

International initiatives influence on local government sustainability web-disclosures

Purpose – The purpose of this paper is to investigate the influence of the international initiative (Agenda 21) on the level of sustainability disclosures by Malaysian local authority websites.Design/methodology/approach – The influence of the LA 21 program is considered using the institutional isomorphism and a mixed method research design.Findings – Content analysis of website disclosures by 139 local authorities shows that it is the councils commitment to the LA 21 program by explicitly stating this commitment on their website that is linked to higher sustainability disclosures and not the councils actual involvement in the program. Interview findings provided evidence of both normative and mimetic isomorphism in relation to the LA 21 program. The paper identifies the multiple effect of isomorphism for the LA 21 program using both quantitative and qualitative research designs.Practical implications – The LA 21 program is an example of an international commitment by many countries towards improving su...

Initial findings on perspectives of local contractors on waste minimization barriers and incentives on construction sites

The construction industry is generally a high producer of waste. The implementation of waste minimization strategies on construction sites can potentially make a significant contribution to the sustainability of construction industry. However, there are several pitfalls to waste control on construction sites. This study was a preliminary effort to identify relative importance of factors influencing waste minimization barriers and incentives on construction sites in Kuching, Sarawak. Questionnaires were distributed to 50 practitioners who worked for contractors engaged in various types of construction projects in Kuching, Malaysia. The list of contractors was obtained from the CIDB directory. Survey responses were analysed using the Statistical Package for Social Science (SPSS). From this study, useful information concerning barriers to waste minimization and incentives practices from the perspectives of local contractors in Kuching City was obtained. The results obtained also provided some insights for further work.

Corporate Governance Mechanisms and Bank Performance: Resource-based View☆

Abstract The high profile accounting scandals, for example, WorldCom and Enron, have intensely impacted the nation and world economies. These events had ignited the importance of implementing good corporate governance mechanisms for companies, including the banking sector in Malaysia. Using the resource based theory, this paper examined the corporate governance mechanisms specifically the ownership monitoring mechanism, internal control monitoring mechanism (board independence and board size), and regulatory mechanism (capital adequacy ratio) influence on the bank performance. The sample of 18 banks (from 2009 to 2013) was collected from Thompson Reuters Worldscope database. The regression analysis has been employed to accomplish the objective of this paper. Based on the results, regulatory monitoring mechanism was found to be a significant influence on bank performance. Findings from this paper would assist the Central Bank of Malaysia and the Securities Commission to formulate strategies for the banking sector to fully comply with the Malaysian Code of Corporate Governance 2012. In addition, banks in Malaysia would be able to identify resources that need to be prioritized in attaining higher performance.

The Impediments of Sustainable Waste Control Practices in a Small Malaysian Construction Business

This paper aims to explain the impediments to the sustainable business practice (waste control practices) implementation in a small construction business (ABC Construction) in Kuching, Sarawak. The institutional theory is used as an underlying theory of this paper. Semi-structured interview was conducted with the Manager of ABC Construction as a means of the data collection technique. It was found that poor enforcement by relevant regulatory authority indicated the absence of coercive isomorphism, explaining impediments to the implementation of sustainable waste control practices. Next, less emphasis on the importance of environmental waste control practices by professional body in the construction industry signified the lack of normative isomorphism, explaining impediments to the implementation of sustainable waste control practice. In addition, there is an absence of mimetic isomorphism, thus explaining impediments to the sustainable waste control practices implementation as ABC Construction did not refer to any sustainable waste control practices of any organizations. The paper concluded that the top management of ABC Construction had expressed willingness to implement the sustainable waste control practices in the near future.

Corporate Governance and Corporate Social Responsibility (CSR) Disclosure: The Moderating Role of Cultural Values

Abstract The principles of sustainable development argue that organizations should make decisions not only based on economic or financial factors but also based on the long-term social and environmental consequences. The Code on Corporate Governance is one of the drivers for corporate social responsibility (CSR) reporting in Malaysia. Additionally, the way managers execute their responsibilities may be affected by their own tradition, beliefs, values, and culture. Thus, this chapter aims to examine the relationship between corporate governance characteristics and CSR disclosure and to investigate the influence of cultural values (Board’s Culture Domination) on the relationship between corporate governance and corporate social responsibility. A sample of 150 companies from the main board of Bursa Malaysia for year ended 2006 are chosen for the purpose of this study due to the year of the introduction of Bursa Malaysia CSR Framework. Based on available data, a CSR index is constructed. Hierarchical regression analysis is used to examine the relationship between the CSR disclosure index and the independent variables and also the moderating effect of Board’s Culture Domination. Results show that government ownership and audit committees have a positive and significant influence on CSR disclosure. Furthermore, the findings show that the Board’s Culture Domination moderate the relationship between audit committee, number of shareholders, foreign ownership, and CSR disclosure.

The Institutionalization of Anti-Corruption Practices in Indonesian Companies

Abstract The objective of this chapter is to explore the anti-corruption practices in Indonesian CSR best practice companies using the institutional theory. The methodology was based on focus group interview involving 10 CSR best practice companies; it was undertaken to obtain broader perspectives on anti-corruption practices. All respondent companies were involving their employees in anti-corruption practices in many ways. This study found that the institutionalization of anti-corruption practices is derived from both normative and mimetic isomorphism. Greater emphasis on integrating anti-corruption practices into CSR best practices would assist in enhancing awareness of the importance of anti-corruption practices, which in turn would improve the level of company’s trust and reliability. The anti-corruption practices in Indonesian CSR-based practice companies are applicable for general business activities and not specifically on CSR activities, such as charitable, sponsorship, donation, and community involvement. This is the first qualitative study that explores the anti-corruption practices in Indonesian companies. The study is important as corruption issues have been widely discussed in this country, and the Government is putting great efforts to combat corruption. Thus, this study brings valuable implications and insights to both academic and practical areas.