Title: Examining the determinants of sustainability web-reporting by local authorities in Malaysia

Authors: Fathyah Hashim; Azlan Amran; Mehran Nejati; Zuhri Ismail

Addresses: Graduate School of Business, Universiti Sains Malaysia, 11800 USM, Pulau Pinang, Malaysia ' Graduate School of Business, Universiti Sains Malaysia, 11800 USM, Pulau Pinang, Malaysia ' Graduate School of Business, Universiti Sains Malaysia, 11800 USM, Pulau Pinang, Malaysia ' Graduate School of Business, Universiti Sains Malaysia, 11800 USM, Pulau Pinang, Malaysia

Abstract: The main objective of this paper is to determine the factors that influence sustainability reporting on the websites of local authorities in Malaysia. Specifically, this study aims to examine the role of the vision/mission statement, categories of local authorities, system star rating, and Local Agenda 21 on the sustainability web-reporting of Malaysian local authorities. Secondary data was gathered through a review of 98 Malaysian local authorities/ websites. Data was then analysed via regression analysis. The study found that two determinants, namely the category of local authorities and star rating, had a significant impact on the sustainability web-reporting of local authorities in Malaysia. The findings from this study will help ensure efficiency, accountability, and transparency that can form an image of the public sector in the eyes of citizens. The results will contribute to the literature on sustainability reporting in public sector and assist in the preparation of strategic plans for sustainable development by local authorities.

Keywords: sustainability reporting; local authorities; web reporting; public sector; Malaysia; local government; local authority websites; efficiency; accountability; transparency; sustainable development.

DOI: 10.1504/IJSSS.2016.077012

International Journal of Society Systems Science, 2016 Vol.8 No.2, pp.155 - 170

Received: 11 Feb 2015
Accepted: 28 Sep 2015
Published online: 17 Jun 2016 *

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