• corporate environmental responsibility;
  • disclosure;
  • palm oil plantation;
  • Malaysia;
  • annual report


This paper examines annual environmental protection disclosures of palm oil companies in Malaysia that have significant implications for the preservation of earth, water and air quality. We found that the location of the environmental disclosures vary among the sample companies. We found that the extent of the disclosures on four key items – environmental policy, measurement systems, targets for improvements and impact on biodiversity – has been very low among the sample companies. The paper concludes that unless the gaps in the knowledge of both palm-oil-producing companies and stakeholders regarding environmental protection are addressed, environmental degradation is likely to continue and the corporate ‘tick-boxing’ trickery would carry on concealing the real picture from stakeholders. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.