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

Saleh, M.Soc.Sc Samsubar

doi:10.5539/ibr.v2n1p131

Cited by 42 publications

(36 citation statements)

References 33 publications

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“…These finding indicate that SR by firms in the infrastructure industry shows an improvement, as in previous studies by Saleh (2009), conclude that infrastructure industry marked the second highest after plantation industry with relation to the quality of SR. The improvement in the quality and extent of SR by the firms in the infrastructure industry may be due its nature of greater exposure to risks (Amran, Rosli, & Hassan, 2009), as such, more information may be demanded by the stakeholders, which may explain the act of disclosing the SR activities.…”

Section: Discussion and Conclusion Limitations And Future Researchsupporting

confidence: 84%

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

Abd-Mutalib

Jamil²,

Wan‐Hussin³

2014

AJFA

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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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Section: Discussion and Conclusion Limitations And Future Researchsupporting

confidence: 84%

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

Abd-Mutalib

Jamil²,

Wan‐Hussin³

2014

AJFA

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“…Therefore, to attract investors, companies begin to coordinate their CSR activities and disclose more information concerning CSR activities in annual report and stand-alone sustainability report. This triggers interest among researchers to conduct studies on the relationship between CSRD and company financial performance (CFP) (Mustaruddin, Norhayah and Rusnah, 2011;Nor Hawani, Mustaffa and Norhasnah, 2011;Shveta and Sandhu, 2010;Choi, Kwak and Choe, 2010;Mustaruddin, 2009). However, empirical results on the relationship between CSRD and company's financial performance have been inconclusive where some studies show positive results, others have negative relationship between the two variables and there are those that produced mixed relationship.…”

Section: Introductionmentioning

confidence: 99%

CSR Inflections: An Overview of CSR Practices on Financial Performance by Public Listed Companies in Malaysia

2017

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Of late, there has been growing demand for companies to intensify its corporate social responsibility (CSR). It is no longer one of the responsibilities of the companies but has become the responsibility of companies to give back to the society in which it has been operating and making huge profit. Unfortunately there appears to be a wide gap between the level of CSR awareness between companies from developed countries and those from the developing companies. Companies from developed countries have higher CSR level of awareness and faced no difficulty in disclosing their CSR activities relatively to the companies in the developing countries (including Malaysia). Thus, the aim of this paper is to examine the level of CSR disclosure of consumer products and trading and services industries from Malaysia. In addition, the study also would like to ascertain if the level of CSR disclosure influences the performance of the company in terms of its return on asset (ROA) and firm value (Tobin's Q). The study starts with the development of CSR disclosure index and using the index to determine if company's performance is related to its contribution to the society. Panel data is used to achieve the second objective. Findings of the study provide positive, negative and insignificant results between CSR activities on the company performance.

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“…Government interventions may generate pressures for companies to disclose additional information because the government is a body that is trusted by the public (Said et al, 2009). 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).…”

Section: Related Studies In Malaysiamentioning

confidence: 99%

“…The reporting was in fact has been the most widely empirically studied, particularly in analyzing the determinants of online reporting and disclosure. Researchers who have studied this include Ghazali (2007), Said et al (2009), Saleh (2009), Rolland and Bazzoni (2009), Aribi (2009), Elsayed (2010, Hassan (2010), Homayoun and Abdul Rahman (2010), Rouf (2011), Che Hassan et al (2012 and Haji (2013). The determinants of sustainability reporting via online communication can be categorized into two main factors; corporate governance mechanisms and firm characteristics.…”

Section: Introductionmentioning

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

Cited by 42 publications

References 33 publications

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

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

CSR Inflections: An Overview of CSR Practices on Financial Performance by Public Listed Companies in Malaysia

Online Communication and Sustainability Reporting: The Managerial Issues

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