Purpose: First, the paper examines the extent of environmental disclosures (EDs) made by the Malaysian local governments (LGs) on their websites. Second, it examines the patterns of disclosure with the aim of investigating the underlying motive behind the EDs. Design/methodology/approach: A...

Purpose The purpose of this paper is to examine the environmental reporting (ER) practices of the local governments (LGs) in Malaysia. Specifically, it examines the driving motives for ER and also the underlying reasons for lack of disclosures in an array of reporting media....