Corporate social responsibility disclosure in the annual reports of Malaysian companies: A longitudinal study

Jamil, Che Zuriana Muhammad; Alwi, Kasumalinda; Mohamed, Rapiah

doi:10.1080/0969160x.2002.9651677

Cited by 29 publications

(19 citation statements)

References 4 publications

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“…First, our result provides more insights into, and further evidence on, the rise and fall in environmental disclosures by MNCs in lessdeveloped countries, based on the influence of environmental performance on such disclosures. This is because previous studies, such as Tsang (1998), Jamil et al (2002) and de Villiers & van Staden (2006) that document empirical evidence about undulating trends regarding corporate environmental disclosures in lessdeveloped countries, have not provided explanations concerning any factor/s responsible for such trends. However, in this study, we submit empirical evidence that the significant effect of GFR carbon emission performance is among the factors responsible for the rise and fall in GFR carbon emission disclosure over time and across companies.…”

Section: Resultsmentioning

confidence: 84%

Time-series cross-sectional environmental performance and disclosure relationship: specific evidence from a less-developed country

Hassan

Kouhy

2014

International Journal of Accounting and Economics Studies

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This paper relies on 'vulnerability and exploitability' framework to submit new insights into legitimacy theory and voluntary disclosure theory using specific empirical evidence from the Nigerian oil and gas industry. The study connects the voluntary and legitimizing disclosure behaviors, regarding carbon emission due to gas flaring, of dominant companies in the Nigerian upstream petroleum sector to the vulnerability and exploitability of Nigeria as a less developed country. The hypothesized relations between gas flaring-related environmental performance and two forms of its disclosure (volume and substance) are estimated and tested using Prais-Winsten regression with Panel Corrected Standard Errors (PCSE). While the paper uses Data Envelopment Analysis (DEA) to measure gas flaring-related carbon performance, the two forms of gas flaring-related disclosures are measured using content analysis. We document significant positive and negative association between gas flaring-related carbon emission performance, on one hand, and the volumetric disclosure and disclosure substance on the other hand. These results imply that while the positive relation confirms the vulnerable nature of Nigeria as a less developed country, the negative relation is linked to the country's exploitability. It is also empirically established that environmental performance is one of the key factors responsible for the undulating trend in the volume of environmental disclosures by large corporations operating in less-developed countries

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Section: Resultsmentioning

confidence: 84%

Time-series cross-sectional environmental performance and disclosure relationship: specific evidence from a less-developed country

Hassan

Kouhy

2014

International Journal of Accounting and Economics Studies

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“…Firms that give impact to the environment such as plantation industry also provide a high level of SR (Amran & Devi, 2008;Saleh, et al, 2010), which is obviously concentrated to environmental commitments as this type of industry deals with issues relating to the environment. The least SR has been found in the hotel industry (Haron, et al, 2006;Saleh, et al, 2010), although earlier research by Muhammad Jamil, et al (2003) reveals that 100% of the sampled firms in the hotel industry do have some sort of SR.…”

Section: The Development Of Sr In Malaysiamentioning

confidence: 97%

“…Numerous studies have been done to determine the level of SR by Malaysian listed firms prior and subsequent to the mandatory requirement (Abdul Rahman, et al, 2010;Haron, et al, 2006;Janggu, et al, 2007;Kasim, 2007;Mohammed, et al, 2009;Mohd Aini & Sayce, 2010;Muhammad Jamil, et al, 2003;Nik Ahmad, et al, 2003;Saleh, et al, 2010Saleh, et al, , 2011Smith, et al, 2007;Teoh & Thong, 1984;Thompson & Zakaria, 2004;Zainal, et al, 2013). In the preliminary stage, the SR by Malaysian firms is not as extensive as its real practice (Teoh & Thong, 1984), and shows the sign of poor in quality and low in quantity (Thompson & Zakaria, 2004).…”

Section: The Development Of Sr In Malaysiamentioning

confidence: 99%

“…Despite the numerous studies done to determine the availability of SR by Malaysian firms (Muhammad Jamil, Alwi, & Mohamed, 2003;Nik Ahmad, et al, 2003;Teoh & Thong, 1984;Thompson & Zakaria, 2004), the results refer to the availability of SR prior to the mandatory disclosure, while studies that refer to the period subsequent to the mandatory disclosure has concentrate on large size firms (Zainal, Zulkifli, & Saleh, 2013). Prior research has also focus on certain industries, for instance, finance industry (Abdul Rahman, Md Hashim, & Abu Bakar, 2010;Singh, Yahya, Amran, & Nabiha, 2009), non-financial industries (Haniffa & Cooke, 2005;Janggu, Joseph, & Madi, 2007;Kasim, 2007;Mohd Ghazali, 2007), and concentrates to environmental engagement (Kasim, 2007;Othman & Ameer, 2010;Smith, Yahya, & Amiruddin, 2007).…”

Section: Introductionmentioning

confidence: 99%

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The Availability, Extent and Quality of Sustainability Reporting by Malaysian Listed Firms: Subsequent to Mandatory Disclosure

Abd-Mutalib

Jamil²,

Wan‐Hussin³

2014

AJFA

Self Cite

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The purpose of this study is to examine the availability, extent and quality of Sustainability Reporting (SR) by Malaysian firms subsequent to the mandatory disclosure. Based on an across-industry sample of 300 firms in 2011, the results indicate that despite the mandatory disclosure, 3% of the sampled firms failed to make such reporting. Furthermore, in both aspects of extent and quality, human-related sustainability engagement, which consists of the workplace and community themes are found to be the favorite themes to be reported. Meanwhile, firms in the infrastructure, finance and plantation industries perform the best of extent and quality of SR, while firms in hotel industry marks the poorest in quality and lowest in extent of SR.

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“…Casual evidence suggests, however, that there are some companies that contributed to improve the environment but which did not disclose the fact in their annual reports. As a result, the users of the annual reports do not know and may conclude that the company did not do anything towards the protection of the environment (Jamil, Alwi& Mohamed, 2002), The company will acquire social legitimacy and maximize long-term financial strength through social programs and maximize its financial strength in the long term through the application of CSR. If something similar happened in the banking company, especially in this case Islamic banking.…”

Section: Environmentmentioning

confidence: 99%

Analysis of Social Responsibility Implementation Plan to Profitability Companies in Bank Syariah Mandiri

Rahmawati

Ariesta

Patra

2016

JEBS

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This paper aims to describe Corporate Social Responsibility (CSR) is one of concern for a company on the environment. Currently CSR aims to maximize profits but are also required to better accommodate the needs of the community and its stakeholders. This study was conducted to provide empirical evidence of the influence of CSR to the company's profitability. Research was conducted on PT Bank SyariahMandiri. The Data used are the financial statements issued by the company each year during the period 2002-2013. This study uses a simple regression analysis results showed that during the period 2002-2013 cooperated with LAZNAS BSM BSM/organization partners in the distribution of alms fund companies and the implementation of programs that are Humanity. The program routine that has been Carried out Independently of Islamic banks is synergy Together LAZNAS, who consistently implement the People Partner program, Micro Development, development and economic empowerment of the people through the capital assistance, training and mentoring of individual businesses, educational assistance (scholarships) to Reviews those in need, help is Also included learning facilities, Community Development Program, Religious, Public Facility etc. Moreover in this study indicate that the implementation of CSR.

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Corporate social responsibility disclosure in the annual reports of Malaysian companies: A longitudinal study

Cited by 29 publications

References 4 publications

Time-series cross-sectional environmental performance and disclosure relationship: specific evidence from a less-developed country

Time-series cross-sectional environmental performance and disclosure relationship: specific evidence from a less-developed country

The Availability, Extent and Quality of Sustainability Reporting by Malaysian Listed Firms: Subsequent to Mandatory Disclosure

Analysis of Social Responsibility Implementation Plan to Profitability Companies in Bank Syariah Mandiri

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