Environmental disclosures exercises have been seen to mature in the Western countries, but new
in developing countries including Malaysia. Malaysia is at its infancy level of voluntary environmental disclosures
with the country being in the ‘lagging’ group on environmental reporting practices. Thus, it is a fruitful
exploration as this study focuses on corporate environmental responsibility disclosures among Shariah-compliant
companies in Malaysia. There are many factors that are taken into account by the Shariah Committee before
granting a Shariah-compliant label to the companies such as social, ethical, moral and religious dimension.
Moreover, this study provides the overview of the environmental disclosures practices by Malaysia Shariahcompliant companies by providing an analysis of current state of such practices by examining both the extent to
which Malaysia Shariah-compliant-companies disclose environmental information in their annual reports and
some features of the disclosed information.