Environmental disclosures have increased in recent years as the concerns on global environmental issues have been growing. As the activities of oil and gas industry deals with destructive operations, it is one of the industry which is considered as the most exposed industry to environmental matters which owes effort to be responsible in disclosing the information about the activities and maintain sustainable developments. This research is to investigate and explore the relationships of environmental performance and corporate governance towards the environmental disclosure of oil and gas companies operating in the upstream projects in Malaysia by adopting the Global Reporting Initiative (GRI) index. This study will apply an interpretative approach to social science research by using content analysis based on secondary data extracted from annual reports, sustainability reports, corporate social responsibility reports as well as companies' website. The research will be conducted on 54 annual reports of 27 oil and gas companies operating in Malaysia upstream projects from 2015 to 2016. Regression analysis and correlation will be used to examine the association between the variables of this research study. It is expected that there is a significant relationship of environmental performance and corporate governance towards the environmental disclosure. This study aspires to contribute to valuable knowledge which would suggest and outline the best practices for companies in disclosing their environmental disclosures.
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In-Text Citation: (Ghani & Rosdi, 2019)
To Cite this Article: Ghani, S. A., & Rosdi, D. (2019). The Relationship between Environmental Performance and Corporate Governance towards Environmental Disclosure of Oil and Gas Companies Operating in Malaysia Upstream Projects. International Journal of Academic Research in Business and Social Sciences, 9(3), 460–475.
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