{'fraction_non_alphanumeric': 0.011686143572621035, 'fraction_numerical': 0.012520868113522538, 'mean_word_length': 4.995, 'pattern_counts': {'":': 0, '<': 0, '<?xml version=': 0, '>': 0, 'https://': 0, 'lorem ipsum': 0, 'www.': 0, 'xml': 0}, 'pii_count': 0, 'substrings_counts': 0, 'word_list_counts': {'cursed_substrings.json': 0, 'profanity_word_list.json': 0, 'sexual_word_list.json': 0, 'zh_pornsignals.json': 0}}
The Trend Of Corporate Water Reporting In Malaysia

A significant impact brought about by climate change is the availability of water resources. In this regard, water crisis has been named by the World Economic Forum as the top 10 global risks likely to happen in the near future and as the risk with the greatest impact on the society. In the light of climate change and water crisis issues facing the world today, this research aims to investigate the response made by public listed companies in Malaysia. It examines the annual reports and sustainability reports of 708 companies listed in the Main Market of Bursa Malaysia for the years 2014-2016. Using a self-developed disclosure index to measure corporate water reporting, this research found that the level and extent of reporting increased during the study period. This is consistent with social issue life cycle theory and legitimacy theory. However, the reporting was considerably low and predominantly descriptive in nature with limited emphasis on quantitative data. Therefore, the move by Bursa Malaysia to impose mandatory reporting of sustainability statement in the annual reports for financial years ending on or after 31 December