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CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN MALAYSIA: AN ANALYSIS OF ANNUAL REPORTS OF KLSE LISTED COMPANIES

International Journal of Economics, Management and Accounting

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Title CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN MALAYSIA: AN ANALYSIS OF ANNUAL REPORTS OF KLSE LISTED COMPANIES
 
Creator Nik Ahmad, Nik Nazli
Sulaiman, Maliah
Siswantoro, Dodik
 
Description Our paper focuses on corporate social responsibility (CSR) disclosures made by 98 listed companies, across industries. Content analysis methodology was used. The purpose of our study is to examine the incidence of CSR disclosures in annual reports. Studies on CSR disclosures in developing countries are limited and in the case of Malaysia, the most recent published studies on CSR were in the eighties. The present study fills this gap in the literature. The sample selected comprises a representative cross-section of the industrial sectors in the Main Board of the KLSE. Previous studies have used ad-hoc samples, which limits the generalizability of the findings. Findings from the study suggest that the disclosures have a public-relations bias, with a very general, ‘good news’ type of disclosures being the norm. Consistent with prior studies in other developing countries, quantitative or monetary disclosures, as well as ‘bad news’ disclosures are minimal.JEL classification: M0, M14Key words: Corporate social responsibility disclosures, Content analysis, Annual reports
 
Publisher Kulliyyah of Economics and Management Sciences
 
Date 2013-02-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/86
 
Source International Journal of Economics, Management and Accounting; Vol 11 No 1 (2003)
2462-1420
 
Language eng
 
Relation http://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/86/69