related documents
The State of Corporate Environmental and Social Reporting in Malaysia
Introduction
ACCA recognises the importance and relevance of Corporate Social Responsibility (CSR) towards business and sustainable development. Among the several CSR initiatives, ACCA Malaysia conducted a study on the state of corporate environmental and social reporting in Malaysia. The previous study was done in 2002. The survey findings are encouraging as there is an increase in the number of companies reporting on environmental and social responsibilities as well as companies planning to do so in a year or two. The overall depth and breath of reporting among those reporting varies across the different sectors.
Objectives
- To establish the extent of corporate environmental and social reporting in Malaysia
- To determine the level of environmental and social reporting by Malaysian corporations
- To identify actual and potential key drivers behind corporate environmental and social reporting inMalaysia
- To establish an updated database of reporting companies
Scope of The Study
The steps to accomplish the objectives of the study are as follows:
Step 1 Conduct a survey to solicit feedback from senior management within the target companies to determine the state of environmental and social reporting within their organisation and their key drivers for reporting.
Step 2 Conduct a research on company annual reports and stand-alone environmental reports and social reports (if any), including an Internet search of companies listed on Bursa Malaysia Main Board and 500 companies listed on SMI Business Directory.
Step 3 Review and examine the level of environmental and social performance information disclosed by these Malaysian companies, focussing on report content, comprehensiveness/issues coverage and verification status.
Step 4 Establish an updated database of reporting companies.