Climate Change and Global Warming Discourses and Disclosures in the Corporate Annual Reports: A Study on the Malaysian Companies

AbstractThe main objective of this article is to conduct an analysis of the climate change and global warming discourses and disclosures in the annual reports of the companies of Malaysia. In order to fulfil this objective, the research has examined 79 companies that have disclosed some issues on global warming. The study concludes that though climate change disclosure is not mandatory for the Malaysian companies, even then they are disclosing some of these issues. But this kind of disclosure is still at its introductory stage