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Corporate social responsibility and corporate governance in Malaysian government-linked companies

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dc.citedby158
dc.contributor.authorEsa E.en_US
dc.contributor.authorGhazali N.A.M.en_US
dc.contributor.authorid55246857900en_US
dc.contributor.authorid57218704504en_US
dc.date.accessioned2023-12-29T07:45:50Z
dc.date.available2023-12-29T07:45:50Z
dc.date.issued2012
dc.description.abstractPurpose: The purpose of this paper is to investigate whether there has been a change in the level of corporate social responsibility (CSR) disclosure and to determine whether corporate governance attributes influence CSR disclosure in corporate annual reports of Malaysian government-linked companies (GLCs). Design/methodology/approach: The annual reports of 27 GLCs for two years (2005 and 2007) were analysed using content analysis. Multiple regression analysis was performed to identify factors influencing CSR disclosure in annual reports. Findings: Consistent with expectations, the paired-sample t-tests showed that there was an increase (significant at the 1 percent level) in the extent of CSR disclosure. The multiple regression analysis revealed that board size was positively associated and statistically significant (at the 1 percent level) with the extent of CSR disclosure. Research limitations/implications: The regression model reported an R 2 of 33.9 percent, which means that almost 66 percent of factors influencing CSR disclosure in Malaysian GLCs have not been captured by the model. These other factors may perhaps be identified through other research methods such as questionnaire surveys or interviews. Practical implications: The findings appear to suggest that the government efforts in promoting CSR among GLCs through the introduction of the Silver Book in 2006 have had some positive impact on CSR disclosure in annual reports. The results also imply that larger board size through wider exchange of ideas and experience could lead to better appreciation and involvement in corporate social activities and hence disclosure in annual reports. Originality/value: This paper is one of the few studies to examine CSR disclosure and corporate governance attributes in GLCs after the introduction of new initiatives to promote CSR. � Emerald Group Publishing Limited.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.1108/14720701211234564
dc.identifier.epage305
dc.identifier.issue3
dc.identifier.scopus2-s2.0-84862009924
dc.identifier.spage292
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84862009924&doi=10.1108%2f14720701211234564&partnerID=40&md5=3d2bffdd691d663cdd3d6a7650ce3b41
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/30242
dc.identifier.volume12
dc.pagecount13
dc.sourceScopus
dc.sourcetitleCorporate Governance (Bingley)
dc.subjectCorporate annual reports
dc.subjectCorporate governance
dc.subjectCorporate social responsibility
dc.subjectDisclosure
dc.subjectFinancial reporting
dc.subjectGovernment-linked companies
dc.subjectMalaysia
dc.titleCorporate social responsibility and corporate governance in Malaysian government-linked companiesen_US
dc.typeArticleen_US
dspace.entity.typePublication
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