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Purpose Research on corporate social responsibility (CSR) reporting highlights an increasing lack of transparency in the information reported along with concerns surrounding overall reporting practices. One area that needs exploration is how chief executive officers (CEOs) convey messages in relation to CSR. This paper aims to investigate the linkage between CEO’s statements (words and images) in relation to CSR and the performativity of such communication. Design/methodology/approach The study analysed CEOs statements from five Malaysian companies contained in 2016, 2017 and 2018 standalone sustainability and annual reports. The texts and visuals are analysed by using discourse analysis. Findings The findings uncover three main discourses (economic, environmental and social) along with other discourses (achievements and recognition and challenges). The texts and images are found to be lacking in clarity and consistency and in many ways leave the stakeholders to make their own conclusions about the reported information. Originality/value The research indicates that while the leaders can be more direct to their stakeholders, however, the opportunity is not always capitalised. Overall, the analysis suggests an increasing scientism in CEOs messaging in relation to CSR as a tool to enhance perceived accountability of the business. The study also suggests avenues for improvement. This paper contributes to the emergence of different types of discourses that are being upheld by CEOs in their statements on CSR in Malaysian context. The discourses identified provide interesting insights into how CSR is perceived by the leaders.

Substantial literature has investigated the relationship between religiosity and ethical decision-making (the what), while lesser consideration has been given to exploring why decisions are made. As part of a larger study, this paper aims to delve beyond the descriptive relationship between religiosity and ethical decision-making of Muslim employees in Malaysia. We analyse the qualitative data received from 160 employees by using thematic analysis. Our results reveal that, while religious values are important for Muslims in Malaysia, there are other factors that are also pertinent when making decisions at work, namely the organization's interest and the context of the decision. We also found that individuals' reasoning based on Islamic teachings is embedded in rules and regulations, which suggests lower levels of ethical reasoning. This study extends the current understanding of the processes of ethical reasoning in highly

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