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Corporate Social Reporting in Malaysia: an institutional perspective


  • Azlan Bin Amran
  • S. Susela Devi


An increasing trend is observed among Malaysian corporations in disclosing social and environmental information (ACCA, 2002). However, it is unclear as to why Malaysian companies produce Corporate Social Reports voluntarily. Extant literature reveals a gap in identifying an appropriate theory to adequately explain CSR. This study investigates the applicability of Institutional Theory to enable an understanding of the Malaysian CSR phenomenon. Interviews with senior management of ten Malaysian companies practicing CSR provide grounded qualititative data to determine motivations that influence CSR. This exploratory study provides evidence that Institutional Theory demonstrates a feasible explanation of CSR practice in Malaysia.

Suggested Citation

  • Azlan Bin Amran & S. Susela Devi, 2007. "Corporate Social Reporting in Malaysia: an institutional perspective," World Review of Entrepreneurship, Management and Sustainable Development, Inderscience Enterprises Ltd, vol. 3(1), pages 20-36.
  • Handle: RePEc:ids:wremsd:v:3:y:2007:i:1:p:20-36

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    Cited by:

    1. Mustaruddin Saleh & Norhayah Zulkifli & Rusnah Muhamad, 2010. "Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(6), pages 591-613, June.


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