Content Analysis of Sustainability Reporting on Malaysian Local Authority Websites

This study examines the extent of sustainability reporting on Malaysian local authority websites. One hundred and thirty nine Malaysian local authority websites were analyzed using the content analysis technique. Findings revealed that the overall disclosure level is low despite the fact that websites have special interactive capabilities, fast and an efficient way to report sustainability information. The websites were not employed as a strategic tool to promote stakeholder engagement with the community. The overall findings may assist in the formulation of policies to encourage the use of local authority websites to report sustainability information to stakeholders. This paper adds to the limited literature on the website sustainability reporting by the public sectors. Some implications for promoting the use of website to disclose sustainability information are also provided in the paper.