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Corporate Social Responsibility Disclosure In Malaysia: An Analysis Of Annual Reports Of Klse Listed Companies

Author

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  • Nik Nazli Nik Ahmad, Maliah Sulaiman,and Dodik Siswantoro

    (International Islamic University Malaysia)

Abstract

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 selectedcomprises 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.

Suggested Citation

  • Nik Nazli Nik Ahmad, Maliah Sulaiman,and Dodik Siswantoro, 2003. "Corporate Social Responsibility Disclosure In Malaysia: An Analysis Of Annual Reports Of Klse Listed Companies," IIUM Journal of Economics and Management, IIUM Journal of Economis and Management, vol. 11(1), pages 51-86, June.
    • Handle: RePEc:ije:journl:v:1:y:1987:i:2:p:51-86
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    File URL: http://www.iium.edu.my/enmjournal/111art3.pdf
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    References listed on IDEAS

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    1. Williams, S. Mitchell & Ho Wern Pei, Carol-Anne, 1999. "Corporate social disclosures by listed companies on their web sites: an international comparison," The International Journal of Accounting, Elsevier, vol. 34(3), pages 389-419, August.
    2. Gamble, George O. & Hsu, Kathy & Jackson, Cynthia & Tollerson, Cynthia D., 1996. "Environmental disclosures in annual reports: An international perspective," The International Journal of Accounting, Elsevier, vol. 31(3), pages 293-331.
    3. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
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    Cited by:

    1. Aishah Sheikh Abu Bakar & Rashid Ameer, 2011. "Readability of Corporate Social Responsibility communication in Malaysia," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(1), pages 50-60, January.
    2. Andrew Munthopa Lipunga, 2013. "Corporate Social Responsibility Reporting by Commercial Banks in Annual Reports: Evidence from Malawi," International Journal of Business and Social Research, LAR Center Press, vol. 3(9), pages 88-101, September.
    3. Andrew Munthopa Lipunga, 2013. "Corporate Social Responsibility Reporting by Commercial Banks in Annual Reports: Evidence from Malawi," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(9), pages 88-101, July.
    4. Md. Musharof Hossain & Monir Ahmmed & Md. Kazi Golam Azam & Serajul Islam & Md.Faruk Bhuiyan & Md. Ahasanul Hoque, 2020. "Disclosure Practices Regarding Corporate Social Responsibility (CSR) of Some Listed Companies: Evidence from Chittagong Stock Exchange, Bangladesh," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(5), pages 526-535, May.
    5. Abdalla Shwairef & Azlan Amran & Mohammad Iranmanesh & Noor Hazlina Ahmad, 2021. "The mediating effect of strategic posture on corporate governance and environmental reporting," Review of Managerial Science, Springer, vol. 15(2), pages 349-378, February.
    6. Wan Noor Hazlina Wan Jusoh & Uzaimah Ibrahim, 2017. "Corporate Social Responsibility of Islamic Banks in Malaysia: Arising Issues," Islamic Economic Studies, The Islamic Research and Training Institute (IRTI), vol. 25, pages 155-172.
    7. Ourvashi Bissoon, 2018. "Corporate social responsibility in Mauritius: an analysis of annual reports of multinational hotel groups," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 3(1), pages 1-19, December.
    8. Md. Rabiul Islam & Syed Zabid Hossain, 2019. "Conceptual mapping of shared value creation by the private commercial banks in Bangladesh," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 4(1), pages 1-20, December.

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    JEL classification:

    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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