Another look at corporate social responsibility and reporting: An empirical study in a developing country

Teoh, Hai Yap; Thong, Gregory

doi:10.1016/0361-3682(84)90007-2

Cited by 200 publications

(186 citation statements)

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“…While some studies examined the extent of CSR (e.g. Abdul Hamid, 2004;Thompson and Zakaria, 2004;Nik Ahmad, Sulaiman, and Siswantoro, 2003;Che Zuriana, Kasumalinda, and Rapiah, 2002;Kin, 1990), others have examined the identified driver or other factors (Amran and Devi, 2007;Ramasamy and Ting, 2004;Rashid and Ibrahim, 2002;and Teoh and Thong, 1984). The findings of previous CSRD studies in Malaysia (see Abdul Hamid, 2004;Thompson and Zakaria, 2004;Nik Ahmad and Abdul Rahim, 2003;Che Zuriana et al, 2002) state that the level of awareness appears to be growing.…”

Section: Prior Studies Of Corporate Social Responsibility Disclosure mentioning

confidence: 99%

Corporate Social Responsibility Disclosure in an Emerging Market: A Longitudinal Analysis Approach

Saleh

2009

IBR

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This study provides empirical evidence on Corporate Social Responsibility Disclosure (CSRD) practices in Malaysia. It uses longitudinal data analysis for the period 1999 to 2005, and, a sample size of 200 firms chosen from the highest market capitalisation of public listed companies on the Bursa Malaysia. The results of the analysis reveal that CSRD received modest attention from most surveyed companies in their annual reports, in terms of allocated space and subjects covered. The themes generally disclosed across the four categories were employee relations and community involvement, whereas, environmental disclosure requires much more attention from Malaysian firms. Findings were supported by previous studies that CSRD is at an emerging stage for Malaysian public companies.

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Section: Prior Studies Of Corporate Social Responsibility Disclosure mentioning

confidence: 99%

Corporate Social Responsibility Disclosure in an Emerging Market: A Longitudinal Analysis Approach

Saleh

2009

IBR

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“…These include a personal interview questionnaire survey conducted by Teoh and Thong (1984) which surveyed a combination of one hundred foreign and locally owned companies in Malaysia. The study focused on three issues; namely, the concept of CSR, the nature and extent of corporate involvement in such activities and corporate social reporting.…”

Section: Significance Of Studymentioning

confidence: 99%

Does Corporate Social Responsibility Lead to Improve in Firm Financial Performance? Evidence from Malaysia

Ahamed¹,

Almsafir²,

Al-Smadi³

2014

IJEF

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“…The influence on foreign business partners was also seen as a contributory factor for engaging in sustainability reporting (Saleh, 2009). Other possible reasons why sustainability reporting in Malaysia is still low are the lack of legislation on online sustainability reporting and the perception of companies that they will not receive any benefit from the investor or the community (Teoh & Thong, 1984). Thus, it is necessary to find what other factors have led to the low level of sustainability reporting and what other factors that may contribute to it.…”

Section: Related Studies In Malaysiamentioning

confidence: 99%

Online Communication and Sustainability Reporting: The Managerial Issues

Rahim¹,

Nouali²

2017

JKMJC

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The use of online communication to disclose sustainability efforts is becoming widespread especially in the technological advancement era. It involves communicating any sustainability related information via the internet, particularly on websites. There are managerial issues associated with the initiative use of online communication for sustainability reporting, even though it brings many benefits to companies in terms of increased transparency, reputation, trust, information accuracy, faster information dissemination and many more. In addition to this, the level of sustainability reporting via online communication is found to be low, which means that this communication method is not well utilized. Therefore, this study aims to uncover the opinions of managers towards using online communication to report sustainability efforts and the managerial issues associated to it. As sustainability reporting is common among public listed companies, 10 semi-structured interviews were conducted with managers of various backgrounds from these companies. The results revealed that the fostering of sustainability reporting via online communication was viewed as a positive effort from the perspective of respondents; however, there were some managerial issues. These issues are categorized as leader's confidence, personal constraints and external factors. Most reporting and disclosure studies focus on performance metrics and other data driven factors, whereas this study took a different leap in focusing on managers, who are also the corporate players. Hence this study provides a new insight on online communication, focusing on how organizational leaders can have an impact on the setting of sustainability reporting and the dilemmas they are facing.

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Another look at corporate social responsibility and reporting: An empirical study in a developing country

Cited by 200 publications

References 0 publications

Corporate Social Responsibility Disclosure in an Emerging Market: A Longitudinal Analysis Approach

Corporate Social Responsibility Disclosure in an Emerging Market: A Longitudinal Analysis Approach

Does Corporate Social Responsibility Lead to Improve in Firm Financial Performance? Evidence from Malaysia

Online Communication and Sustainability Reporting: The Managerial Issues

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