Purpose Human resource (HR) disclosures are voluntary in nature in most countries including India. The voluntary nature of HR disclosures results in discrepancy in the HR disclosure practices across companies and industries. The purpose of this paper is to examine the extent of HR disclosures in...

Purpose – The purpose of this study is to examine the relationship between intellectual capital disclosure (ICD) and corporate governance attributes following the revised code on corporate governance in Malaysia in 2007. Design/methodology/approach – The sample of the present study was drawn...

Purpose – The objective of this paper is to examine environmental disclosure practices among Malaysian public-listed companies in an attempt to interpret corporate motivations for their environmental engagements and commitments. Design/methodology/approach – This paper investigates corporate...

Purpose – The aim of this paper is to establish a linkage between negative global media news towards Grameen Bank (GB), the largest microfinance organisation in the developing world, and the extent and type of annual report social performance disclosures by GB, over the nine-year period...

Purpose – The objective of this paper is to examine environmental disclosure practices among Malaysian public‐listed companies in an attempt to interpret corporate motivations for their environmental engagements and commitments. Design/methodology/approach – This paper investigates...

Purpose – The aim of this paper is to establish a linkage between negative global media news towards Grameen Bank (GB), the largest microfinance organisation in the developing world, and the extent and type of annual report social performance disclosures by GB, over the nine‐year period...

Purpose – The purpose of this paper is to understand the motives behind corporate environmental reporting in Malaysia and Australia from an alternative perspective, i.e. through semiotics. Design/methodology/approach – Reviews are made on the annual reports of the top 50 public companies in...

Purpose – The purpose of this study is to examine the relationship between intellectual capital disclosure (ICD) and corporate governance attributes following the revised code on corporate governance in Malaysia in 2007. Design/methodology/approach – The sample of the present study was drawn...