摘要：AbstractThe internet facilitate in many aspect of life. This technology can also be a significant enabler for stakeholder to put pressure to the company for them to become more socially and environmentally responsible. Vice versa, company can also be benefited from such technology to become transparent and disclose their sustainability impact and practices. Interest on sustainable development arising from various environmental issues such as climate change, waste production, deforestation and pollution has become mainstream in the society in recent years along with many other social and economical issues such as employee discrimination, human rights violation, animal welfare, accounting fraud, bribery and Ponzi schemes. Many global companies have been linked with irresponsible actions with their environmental, labor and human rights violations, dishonest business practices, frauds and many more. All these irresponsible actions by companies operating around the globe have created enough damages to the world from environmental, social and economical perspectives. As the awareness is rising, more and more company realized the importance to address such issues and make known to the stakeholder through various mechanism which include internet technology via online reporting. This study aims to survey how far such practices being adopted by the Malaysian companies. The findings indicate that the adoption of online sustainability reporting is still low among Malaysian companies.
