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

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

Purpose: 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...

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Main Authors:	Esa E., Ghazali N.A.M.
Other Authors:	55246857900
Format:	Article
Published:	2023
Subjects:	Corporate annual reports Corporate governance Corporate social responsibility Disclosure Financial reporting Government-linked companies Malaysia
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id	my.uniten.dspace-30242
record_format	dspace
spelling	my.uniten.dspace-302422023-12-29T15:45:50Z Corporate social responsibility and corporate governance in Malaysian government-linked companies Esa E. Ghazali N.A.M. 55246857900 57218704504 Corporate annual reports Corporate governance Corporate social responsibility Disclosure Financial reporting Government-linked companies Malaysia Purpose: 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. Final 2023-12-29T07:45:50Z 2023-12-29T07:45:50Z 2012 Article 10.1108/14720701211234564 2-s2.0-84862009924 https://www.scopus.com/inward/record.uri?eid=2-s2.0-84862009924&doi=10.1108%2f14720701211234564&partnerID=40&md5=3d2bffdd691d663cdd3d6a7650ce3b41 https://irepository.uniten.edu.my/handle/123456789/30242 12 3 292 305 Scopus
institution	Universiti Tenaga Nasional
building	UNITEN Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Tenaga Nasional
content_source	UNITEN Institutional Repository
url_provider	http://dspace.uniten.edu.my/
topic	Corporate annual reports Corporate governance Corporate social responsibility Disclosure Financial reporting Government-linked companies Malaysia
spellingShingle	Corporate annual reports Corporate governance Corporate social responsibility Disclosure Financial reporting Government-linked companies Malaysia Esa E. Ghazali N.A.M. Corporate social responsibility and corporate governance in Malaysian government-linked companies
description	Purpose: 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.
author2	55246857900
author_facet	55246857900 Esa E. Ghazali N.A.M.
format	Article
author	Esa E. Ghazali N.A.M.
author_sort	Esa E.
title	Corporate social responsibility and corporate governance in Malaysian government-linked companies
title_short	Corporate social responsibility and corporate governance in Malaysian government-linked companies
title_full	Corporate social responsibility and corporate governance in Malaysian government-linked companies
title_fullStr	Corporate social responsibility and corporate governance in Malaysian government-linked companies
title_full_unstemmed	Corporate social responsibility and corporate governance in Malaysian government-linked companies
title_sort	corporate social responsibility and corporate governance in malaysian government-linked companies
publishDate	2023
_version_	1806425436534603776
score	13.222552

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

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