E-Waste Information Disclosure: A Study On Malaysian Public Listed Companies

Abstract

In this era of globalisation, the demand for electrical and electronic devices has surged, and the media and research studies have highlighted the poor management of electrical and electronic waste (e-waste). The issue is more pronounced following the COVID-19 aftermath as companies are shifting to using these devices in operating their businesses which spurs the attention on managing e-waste. Likewise, this new norm shows continuous trends and seems to remain. As such, this research aims to investigate the Malaysian publicly listed companies’ commitment to e-waste management by examining the extent and quality of e-waste information disclosure. Using the annual report of 274 listed companies spanning from 2019 to 2021, this study employed content analysis to determine the extent and quality of e-waste information disclosure by examining the number of words and sentences and the 4-point quality scale measures accordingly. Additionally, this study explores the difference in the extent and quality of e-waste information disclosure between industries. In correspondence to the 14 industries examined, this study found that the highest number of words, sentences and quality of e-waste information disclosure was from the telecommunication and media industries, followed by the technology industry. Likewise, an independent t-test reveals that the telecommunication and media and technology industries showed significant differences from other industries’ efforts to provide adequate and quality e-waste information disclosure. The results reflect the law-abiding efforts among these industries on mandatory requirements of reporting e-waste management activities in the annual report. The findings of this study provide some insight into companies’ commitment to reporting and managing their e-waste, which increases transparency, accountability, legitimacy and enhances the environmental reporting model. It is expected that the results will be of immense benefit to various stakeholders in making green investment more transparent.