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The Impact of Corporate Characteristics on Human Rights Disclosure: Construction Companies in Malaysia

The need for a more holistic dimension of corporate operations on social interest has driven this study to explore the specific area of human rights reporting. Drawing upon institutional theory of organizations, we hypothesized that leverage, the presence of international operations and the gove...

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Main Authors: Salawati, Sahari, Noradiva, Hamzah
Format: E-Article
Language:English
Published: The University of Chicago 2014
Subjects:
H Social Sciences (General)
Online Access:http://ir.unimas.my/id/eprint/18107/7/THE%20IMPACT%20OF%20CORPORATE%20CHARACTERISTICS%20ON%20HUMAN%20RIGHTS%20%28abstract%29.pdf
http://ir.unimas.my/id/eprint/18107/
http://www.journals.uchicago.edu/toc/jhc/current
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spelling my.unimas.ir.181072017-10-16T02:54:53Z http://ir.unimas.my/id/eprint/18107/ The Impact of Corporate Characteristics on Human Rights Disclosure: Construction Companies in Malaysia Salawati, Sahari Noradiva, Hamzah H Social Sciences (General) The need for a more holistic dimension of corporate operations on social interest has driven this study to explore the specific area of human rights reporting. Drawing upon institutional theory of organizations, we hypothesized that leverage, the presence of international operations and the government ownership influenced human rights disclosure (with size and profitability as control variables). Based on the data collected from the annual reports of construction firms in 2009, our findings reveals that the explanatory variables predicted in the hypothesis are not significantly related to the human rights disclosure. However, it was found that size to be significant regressors that help to explain the variability in the human rights disclosure. Our study contributes to regulators and standard setting bodies especially when evaluating corporate disclosure with regard on the specific issue of human rights. The University of Chicago 2014 E-Article PeerReviewed text en http://ir.unimas.my/id/eprint/18107/7/THE%20IMPACT%20OF%20CORPORATE%20CHARACTERISTICS%20ON%20HUMAN%20RIGHTS%20%28abstract%29.pdf Salawati, Sahari and Noradiva, Hamzah (2014) The Impact of Corporate Characteristics on Human Rights Disclosure: Construction Companies in Malaysia. Journal of Human Capital Development (JHCD), 7 (1). pp. 49-64. ISSN 1985-7012 http://www.journals.uchicago.edu/toc/jhc/current
institution Universiti Malaysia Sarawak
building Centre for Academic Information Services (CAIS)
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Sarawak
content_source UNIMAS Institutional Repository
url_provider http://ir.unimas.my/
language English
topic H Social Sciences (General)
spellingShingle H Social Sciences (General)
Salawati, Sahari
Noradiva, Hamzah
The Impact of Corporate Characteristics on Human Rights Disclosure: Construction Companies in Malaysia
description The need for a more holistic dimension of corporate operations on social interest has driven this study to explore the specific area of human rights reporting. Drawing upon institutional theory of organizations, we hypothesized that leverage, the presence of international operations and the government ownership influenced human rights disclosure (with size and profitability as control variables). Based on the data collected from the annual reports of construction firms in 2009, our findings reveals that the explanatory variables predicted in the hypothesis are not significantly related to the human rights disclosure. However, it was found that size to be significant regressors that help to explain the variability in the human rights disclosure. Our study contributes to regulators and standard setting bodies especially when evaluating corporate disclosure with regard on the specific issue of human rights.
format E-Article
author Salawati, Sahari
Noradiva, Hamzah
author_facet Salawati, Sahari
Noradiva, Hamzah
author_sort Salawati, Sahari
title The Impact of Corporate Characteristics on Human Rights Disclosure: Construction Companies in Malaysia
title_short The Impact of Corporate Characteristics on Human Rights Disclosure: Construction Companies in Malaysia
title_full The Impact of Corporate Characteristics on Human Rights Disclosure: Construction Companies in Malaysia
title_fullStr The Impact of Corporate Characteristics on Human Rights Disclosure: Construction Companies in Malaysia
title_full_unstemmed The Impact of Corporate Characteristics on Human Rights Disclosure: Construction Companies in Malaysia
title_sort impact of corporate characteristics on human rights disclosure: construction companies in malaysia
publisher The University of Chicago
publishDate 2014
url http://ir.unimas.my/id/eprint/18107/7/THE%20IMPACT%20OF%20CORPORATE%20CHARACTERISTICS%20ON%20HUMAN%20RIGHTS%20%28abstract%29.pdf
http://ir.unimas.my/id/eprint/18107/
http://www.journals.uchicago.edu/toc/jhc/current
_version_ 1644512780750946304
score 13.211869

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