The study is based on climatic instances on Malaysian country. This revolves around the causes of the degradation and the effects. This leads to the coming up of theories in terms of the discourse to cover up, in line with the CSR strategies in place by the government. This calls for better accounting of environmental resources, on efficiency, conservation and dire management for the future generations advantage.
Introduction
Environmental accounting is increasingly becoming an issue of great concern with the increasing modernization and industrialization. The cases of global warming are of great concern throughout the whole world, a phenomenon discussed by different stakeholders in place, in forecasting the provisions for future generations to be, in a safe and well-managed environment. Climate change especially on the effects associated with global warming have adverse effects to biodiversity, in the sense of plant and animal existence on planet earth. This is mainly caused by industrial pollution. Environmentalists and other stakeholders working on the same issue, in making the world free from pollution, document this on a daily basis on the media. Customers, investors and other stakeholders in the same are, with greater insights for the same, on coming up with amicable solutions especially on safety measures in place, also echo this. This mainly enhances better practices to be emulated globally on environmental protection measures at any given point in time.
Purpose of the Research
The study is aimed at giving the clarity on the issues of environmental concern at any given period. This can be summarized as:
- To investigate the environmental challenges caused by Malaysian companies.
- To identify the environmental theories practiced in ensuring environmental safety along different stakeholders.
Climate Change
Climate change and global warming are issues that have affected climatic sciences and climatic policies a great deal (Munasinghe and Swart, 2005). Global warming is mainly caused by the emission of Green House Gases (GHG) such as Carbon dioxide and methane among the other gases present in the atmosphere. The emissions then cause the increased global temperatures that have adverse effects to mankind in their respective habitat. UNEP and UNFCC (2002) indicate human activities to be the main reason behind global warming on biodiversity. Dyer (2001) also echoes this that food crisis is the main reason behind global warming since the encroachment of populations lead to increased food demand to be satisfied.
The immediate effects felt involve the changes within the ecosystem through the state of isostasy with instances of storms, floods and increased sea levels from the melting ice and reduced glaciers in the polar regions (Bebbington and Larrinaga-Gonzalez, 2008).
Global warming is caused by the use of fossil fuels through the global business sector in the provision of energy for industrial consumption on persons. This has led to increased monitoring of the activities of businesses across the world for instance the Kyoto Protocol that was adopted in 1977, signed by around 175 countries was mainly to control the GHC emissions. Though it became a blow to the developed countries on their methods of production, it came to be accepted by those companies by providing alternative production methods in place. This clearly indicated the production systems adopted globally at the center-stage of industrial pollution.
Climate Change in Malaysia
Malaysia as world of the world developed counties, also is affected by the instances of environmental pollution, as other states such as USA, Britain, China, Japan among the world developed nations. Tangang, Juneng, Salimun, Sei, Le and Muhamad (2012) indicated that based on the levels of emissions emitted in the 21st century, the Malaysian temperatures are expected to increase to 3-5oC. This poses the country with the risk of the rise in the sea level during this period.
In the last forty years, Malaysia has been faced with problems of temperature rise amounting to 0.18oC for each decade since 1951 with increased sea levels (Tiong, Pereira and Pin, 2009). Ministry of Science, Technology and Environment (2000) indicated that there is likely to be a 10% decline in rice production with every 1oC temperature increase. This was also seen to have adverse effects on oil palm plantations, resources, fisheries, costal infrastructure and mangrove vegetation (Tiong, Pereira and Pin,2009). This has from then made Malaysia put in place appropriate measures to curb global warming and possible causes of temperature increase at all costs (Mustafa, Kader and Sufian,2012).
It was one of the countries around the world that participated in the signing of the Kyoto protocol of 1997. The country suffered greatly from the effects of urbanization on the environment. This is based on the metal industries such as iron and steel, minerals and petroleum products consumed in the country. Malaysia has promoted Corporate Social Responsibility (CSR) in all her companies within the Public Listing of the companies. This is so helpful in controlling environmental pollution within the country through the policy framework adopted, in terms of environmental accounting for better environmental management. This is from the perceived and felt effects of environmental issues in place that the country despite the challenges with adoption of the concepts in place such as the Kyoto protocol.
Accounting Theories
Accounting is seen to have a broad perspective on the socio-economic and environmental considerations. The observation is based on the consideration of the each and every factor that promote environment degradation with amicable solutions towards management. This is based on socially constructed discourse for use within the project, to enhance proper environmental protection mechanisms in place. This is mainly tied to the analysis of companies in Malaysia on environmental management practices for improvements in areas not well covered from the study.
Social discourse from Malaysian companies
Source: Global Conference on Business & Social Science-2014, GCBSS-2014, 15th & 16th December, Kuala Lumpur
From the accounting information on the environmental discourse, the energy saving and efficiency indicates the highest proportion of 52 companies worth 65.82% from the total companies. This is closely followed by air pollution with 44 companies, having 55.70%. Gas emission/pollution indicates 37 companies with 46.83% of the total discourse covered. This was then followed by 24 companies with name of the gas disclosed at 30.38% of the totals observed. Kyoto protocol and other agreements observations proved the least with only 1 company at 1.27% of the proportions indicated from the analysis. This indicated the levels in which individual companies conceal their information in terms of environmental pollution in the country. It varied from one air pollution element to the other from the observed findings.
From the content analysis of Malaysian companies, the commonly used terms included emissions, carbon emission, emission standards, green house gases, biodiversity and global warming among the other terms used. The study is based on a series of environment accounting theories for instance, Itanen (2011) indicates the CSR disclosure classification. The study reveals the different types of discourse within the company. The first one entails the declaration of the company profits and strategic management. This indicates that the climate change and global warming are considered caring discourse. This indicates the theories behind the environmental exploitation with more focus on care from the different companies in the country.
The second discourse is concerned with the expressions on diverse activities from the companies jointly, with relation with each other, from the different production disciplines within the country, towards a common goal on environmental sustainability (Itanen, 2011). This is mainly achieved through awareness campaigns with the general public on environmental protection. This is mainly based on accountability on the available natural resources and how to use them to reap future benefits with the generations to come. This is mainly on the themes of environmental conservation and management within the different times in the country.
The third discourse is based on Energy efficiency on ensuring the energy sources mainly utilized by the persons in the country are energy conservative. These includes the solar energy among the other renewable energy sources. This also aims at the reduction in fossil fuels usage that exploits the environmental resources with adverse problems to biodiversity. From the analysis done on the companies, the companies are seen to be involved in three main discourse on environmental protection such as business, caring and sharing (Itanen, 2011). This renders the companies abiding to the CSR policy frameworks in place by the Malaysian government in her production sectors.
Conclusion
From the study on climate change, Malaysia is seen to be faced with vast climatic problems. This begins on the increased urbanization. It has been seen to take place in place in regions within the country. This is evident through the urbanization experienced with increased population growth and need for more resources. This is seen to cause for the CSR policy frameworks in addition to the Kyoto Protocol of 1997, in enhancing environmental protection. The outcome from the three discourse observed from the sharing, caring and business in greatly tied to environmental protection at the end of the day. This is seen to make the country quite reliable and more environmental friendly in terms of the legislations in place.
References
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Munasinghe, M. & Swart, R. (2005). Primer on Climate Change and Sustainable Development Facts, Policy Analysis and Applications. Cambridge: Cambridge University Press.
Itanen, M. (2011). CSR discourse in corporate reports exploring the socially constructed nature of corporate social responsibility. Unpublished Master Degree Thesis, Aalto University, Finland.
Ministry of Science, Technology and Environment (2000).Malaysia Initial National Communication, Malaysia: MOSTE.
Mustafa, M., Kader, S.Z.S.A. & Sufian, A. (2012).Coping with climate change through air pollution control: some legal initiatives from Malaysia.2102 International Conference on Environment, Energy and Biotechnology, Vol. 33, Singapore: IACSIT Press.
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