Full Length Research Paper
Abstract
Much has been debated on the necessity of the better corporate disclosures on the issues affecting the stakeholders. This research provides an insight into the disclosures of plantation companies on the environmental preservation in relation to the earth, water and air (EWA). The study gauged the actual level of the corporate environmental disclosure (CERD) using National Annual Corporate Report Award (NACRA) checklist. We used the total land bank area occupied by a company to calculate the concentration of plantation activities in order to determine the extent of CERD required from the companies. This approach discards the “one size fits all” approach to solve disclosure problem. Pulpwire tool developed in this research can identify gaps in the required disclosure of the plantation companies and alert the companies to take necessary corrective actions.
Key words: Environment, environmental management tools, plantation companies.
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