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A Preliminary Study of Corporate Environmental Disclosure for Malaysian Manufacturing Companies

Table 1: 5-point scale

Score Column Heading
0 No disclosure and/or discussion related to environmental issues.
1 General terms. Coverage is minimum, little detail – general terms.
2 Descriptive information. Company disclosure is clear on the impact of the company or its policies.
3 Quantitative information: the impact of the environment was clearly defined in actual physical quantities or monetary terms. Measurement methodology of environmental performance provided is clear.
4 Truly extraordinary. Both negative and positive environmental disclosure included. Disclosure of sustainability reports and annual reports provide the same information.
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