The Study on the Factors that Influence Companies' Corporate Social Responsibility Disclosures in Malaysia
Abdul Wahid Bin Mohd Kassim1, Raman Bin Noordin2, Junainah Jaidi3, Sulaiman Tahajuddin4.
Corporate Social Responsibility (CSR) has been perceived as an indispensable ingredient for a company to flourish. Amid the growing recognition and worldwide pressure for greater CSR practices, businesses should acknowledge and indorse them into their organisation practices. Nevertheless, in current emerging market, some factors might motivate the acceptance of CSR as element of their corporate strategy. This study explores the extent of Corporate Social Responsibility disclosures (CSRD) in the annual reports of the public listed companies (PLCs) in the Bursa Malaysia. The objectives of this study are to examine the extent of CSR disclosures and to determine the factors that influence the extent of CSRD. Thus, several variables that can affect the CSRD will be tested. This study utilised content analysis methodology, for the purpose of data collection. Finally, it is argued that the findings from this study can be helpful to interested parties in gaining a deeper understanding of CSRD and its determinants in Malaysia as a whole.
Affiliation:
- Accounting Centre, Faculty of Business, Economics & Accountancy, Universiti Malaysia Sabah, Malaysia
- Accounting Centre, Faculty of Business, Economics & Accountancy, Universiti Malaysia Sabah, Malaysia
- Accounting Centre, Faculty of Business, Economics & Accountancy, Universiti Malaysia Sabah, Malaysia
- Accounting Centre, Faculty of Business, Economics & Accountancy, Universiti Malaysia Sabah, Malaysia
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