Energy Reporting Practices among Top Energy Intensive Industries in Malaysia

Abstract

This study content analyses the energy content in the corporate report of top 30 Malaysian energy-intensive companies. Motivated by the gap among prior corporate social responsibility and environmental reporting studies in respect of energy, this study provides evidence of Malaysian companies' initiative to reduce energy consumption. While the evidence suggests that not all 30 companies have reported energy-related information, the findings provide an overview on the response of energy intensive companies in relation to Malaysian government initiatives on energy.