Record Details

Stakeholder Power towards Corporate Social and Environmental Responsibility Disclosure: Evidence from Malaysia

Asian Journal of Accounting and Governance

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Field Value
 
Title Stakeholder Power towards Corporate Social and Environmental Responsibility Disclosure: Evidence from Malaysia
 
Creator Hamzah, Noradiva
Abdullah, Maziatulakma
 
Subject Corporate social and environmental responsibility; disclosure; stakeholders; stakeholder theory
 
Description The purpose of this study is to explore stakeholder power in corporate social and environmental responsibility (CSER) disclosure in Malaysia. We collected data through content analysis and semi-structured interviews. Content analysis was used to identify the disclosure level of CSER in the annual reports by listed companies in Malaysia. Then, semi-structured interviews were conducted to collect opinions from stakeholders to understand the CSER phenomenon, particularly the motivations of CSER in Malaysia. This study utilises the ‘stakeholder theory’ because this theory is based on the moral treatment of stakeholders and has been widely used by accounting researchers in CSER sustainability studies. The interviews provide evidence that stakeholders, particularly government and non-government organisations, show their concern on the importance of social and environmental disclosures. This concern may be one of the driving factors that influence companies to reveal a large amount of CSER information related to the society and environmental aspects. This finding indicates that present secondary stakeholders play a crucial part in compelling organisations to disclose CSER information.
 
Publisher Penerbit UKM
 
Contributor MPOB-UKM Endowed Chair Grant Scheme (EP-2016-029)
 
Date 2018-11-03
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.ukm.my/ajac/article/view/28729
 
Source Asian Journal of Accounting and Governance; Vol 10 (2018)
2180-3838
 
Language eng
 
Relation http://ejournal.ukm.my/ajac/article/view/28729/8541
 
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