environmental disclosure in Small and Medium Enterprises (SMEs) in Malaysia from 2014 to 2019. The study adopts legitimacy theory as …. Additionally, environmental disclosure metrics were collected from corporate websites. In total, there are 696 observations … indicate that companies that have been convicted of wrongdoing tend to offer limited levels of environmental disclosure on …

disclosure and EM. Our results are robust to alternative sensitivity tests. Our findings imply that voluntary environmental … disclosure (scope 3 GHG emissions) is not a determining factor for UK firms to engage in EM. …