Peranan Etika dalam Pelaporan Maklumat Alam Sekitar di Malaysia (The Roles of Ethics in Environmental Reporting in Malaysia)

Romlah Jaffar, Mohamat Sabri Hassan, Nurisyal Muhammad

Abstract


ABSTRAK

Kajian ini menguji samada penyedia dan pengguna maklumat alam sekitar berbeza pandangan tentang kepentingan maklumat alam sekitar yang menyebabkan wujudnya jurang maklumat, iaitu maklumat yang disediakan tidak dapat memenuhi keperluan pengguna maklumat. Kajian ini juga meneliti samada perbezaan ini disebabkan perbezaan nilai etika antara penyedia dengan pengguna maklumat. Teori legitimasi telah digunakan bagi menerangkan jurang maklumat manakala ideologi etika telah digunakan bagi membincangkan isu etika individu. Data kajian telah dikutip menggunakan soal selidik yang telah dihantar kepada penyedia dan pengguna maklumat. Hasil kajian mendapati terdapat perbezaan pandangan yang signifikan antara penyedia dengan pengguna maklumat tentang kepentingan maklumat alam sekitar. Hasil kajian juga mendapati terdapat perbezaan nilai etika yang signifikan antara penyedia dengan pengguna maklumat. Oleh itu dapat disimpulkan bahawa perbezaan nilai etika ini menyumbang kepada jurang pelaporan maklumat alam sekitar yang wujud di Malaysia. Hasil kajian ini menyumbang kepada pemahaman tambahan tentang pelaporan maklumat alam sekitar di Malaysia.

ABSTRACT

This study investigates whether users and preparers of environmental information have differing opinion in the importance of environmental information that caused the existence of information gap, meaning the information prepared fail to fulfill the information need of users. This study also examines whether the difference is due to the different ethical value between users and preparers of information. The legitimacy theory has been utilised to explain the information gap and the ethical ideology has been used to explain the individual ethical issue. Data was collected using research questionnaire that was sent to both preparers and users of environmental information. The results indicate that there is significant difference between users’ and prepares’ opinion on the importance of environmental information. The results also indicate that the ethical level of preparers and users are significantly different. Therefore, we conclude that the the difference in the ethical level between users and preparares of information has contributed to the environmental information gap between them. This finding provides an insight of the environmental disclosure practice in Malaysia.


Full Text:

PDF

Refbacks

  • There are currently no refbacks.


DISCLAIMER

The editors and publisher of Jurnal Pengurusan have made every possible effort to verify the accuracy of all information contained in this publication. Any opinions, discussions, views and recommendations expressed in the article are solely those of the authors and are not of Jurnal Pengurusan, its editors or its publisher. Jurnal Pengurusan, its editors and its publisher will not be liable for any direct, indirect, consequential, special, exemplary, or other damages arising therefrom.