The determinants of the disclosure of corporate social responsibilities in Malaysia

Abdul Wahid Mohd Kassim and Raman Noordin and Junainah Jaidi and Sulaiman Tahajuddin (2024) The determinants of the disclosure of corporate social responsibilities in Malaysia.

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Abstract

This study examines the link between Female CEO, Family Director, Executive Director and ISO 14000 and the quantity of CSR in annual reports. Using content analysis and annual reports from Bursa Malaysia public listed companies, the findings of this study show that from the four variables, only three variables, Family Director, Executive Director and ISO 14000 are associated with the extent of CSRD. The other predictive variable, Female CEO, however, were found to be insignificant.

Item Type:	Proceedings
Keyword:	Corporate Social Responsibilities Disclosures, Annual reports, Public listed companies, Annual reports, Bursa Malaysia
Subjects:	H Social Sciences > HB Economic theory. Demography > HB1-3840 Economic theory. Demography H Social Sciences > HG Finance > HG1-9999 Finance > HG4501-6051 Investment, capital formation, speculation > HG4900-5993 By region or country
Department:	FACULTY > Faculty of Business, Economics and Accounting
Depositing User:	SITI AZIZAH BINTI IDRIS -
Date Deposited:	24 Mar 2025 12:38
Last Modified:	24 Mar 2025 12:38
URI:	https://eprints.ums.edu.my/id/eprint/43287

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