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Corporate social reporting in Malaysia: a case of mimicking the West or succumbing to local pressure

Author

Listed:
  • Azlan Amran
  • A.K. Siti-Nabiha

Abstract

Purpose - The primary objective of this paper is to explore and interpret the perceptions and motives of selected Malaysian managers on CSR by using Institutional theory. Design/methodology/approach - The paper attempts to explain the local CSR trend by interviewing senior managers from selected companies who have been identified as good reporters. The interview findings are analysed systematically and narrated in order to capture the spontaneity and candidness of the reporters' feelings on CSR practices and motives. The data are than interpreted through the lens of institutional theory. Findings - Despite low level of awareness of CSR, there is an increasing trend of reporters. A popular reason given by the respondents to explain this paradox is the need to follow the reporting trend, echoing the finding of an earlier study by Mohamad Zain. By following the reporting trend, the companies expect to be accepted as one of the international players. This mimetic action taken by some of the companies reflects the pressure of globalisation where social and environmental issues have taken centre stage. Based on the overall findings, the rising trend in the number of reporters can only find its explanation in western mimicry. Practical implications - The study uncovers some of the motives for the adoption of CSR by companies in developing countries. Rather than relying on the western experience of CSR, which is well published in established journals, this study provides useful and unique insights into a developing country's CSR experience that can be used as a trajectory to understand the experiences of developing countries as a whole. Originality/value - This paper offers an important insight about the CSR practices through the institutional theory perspective.

Suggested Citation

  • Azlan Amran & A.K. Siti-Nabiha, 2009. "Corporate social reporting in Malaysia: a case of mimicking the West or succumbing to local pressure," Social Responsibility Journal, Emerald Group Publishing, vol. 5(3), pages 358-375, July.
  • Handle: RePEc:eme:srjpps:v:5:y:2009:i:3:p:358-375
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    Citations

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    Cited by:

    1. Suaini Othman & Faizah Darus & Roshayani Arshad, 2011. "The influence of coercive isomorphism on corporate social responsibility reporting and reputation," Social Responsibility Journal, Emerald Group Publishing, vol. 7(2), pages 119-135, February.
    2. Aminu Ahmadu Hamidu & Md Harashid Haron & Azlan Amran, 2016. "Exploring the Drivers and Nature of Corporate Social Responsibility Practice from an African Perspective," International Review of Management and Marketing, Econjournals, vol. 6(4), pages 696-703.
    3. Aminu Ahmadu Hamidu & Md Harashid Haron & Azlan Amran, 2016. "Exploring the Drivers and Nature of Corporate Social Responsibility Practice from an African Perspective," International Review of Management and Marketing, Econjournals, vol. 6(4), pages 696-703.
    4. Ahmad Aminu, Hamidu & Md. Harashid, Haron & Azlan, Amran, 2015. "Corporate Social Responsibility: A Review on definitions, core characteristics and theoretical perspectives," MPRA Paper 75040, University Library of Munich, Germany.
    5. Thomas Laudal, 2011. "Drivers and barriers of CSR and the size and internationalization of firms," Social Responsibility Journal, Emerald Group Publishing, vol. 7(2), pages 234-256, July.
    6. Eshani Beddewela & Jenny Fairbrass, 2016. "Seeking Legitimacy Through CSR: Institutional Pressures and Corporate Responses of Multinationals in Sri Lanka," Journal of Business Ethics, Springer, vol. 136(3), pages 503-522, July.
    7. Zam Zuriyati Mohamad & Hatijah Mohamed Salleh & Nur Diyana Ismail & Ibrahim Tamby Chek, 2014. "Does Quality of Non-Financial Information Disclosure Influence Firms’ Profitability in Malaysia?," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(4), pages 297-306, October.

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