Environment Management and Environmental Disclosures: A Comparison of Corporate Practices Across Malaysia, Singapore and India

The main objective of the study is to examine the environmental management and disclosure practices employed by the various corporate enterprises in Singapore, Malaysia and India. An attempt has also been made to study the regulatory framework of environment management of the corporate sector. The study concludes that in the recent era, the concerns about environmental issues have gained momentum in the countries under study. They generally link environmental disclosure and financial performance measures and this should provide an incentive for companies to increase the content of their environmental management and reporting in their corporate reports. Mere compliance with legislative requirements is not sufficient by the corporate enterprises rather the companies should consider this as a part of their corporate social responsibility.