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Corporate social responsibility disclosures and board structure: evidence from Malaysia

Corporate governance is a critical element in driving excellence in corporate social responsibility (CSR). One of the important cornerstones of corporate governance is board of directors. Thus, this study attempts to examine the effect of this board structure on corporate social responsibility discl...

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Main Authors: Abdul Razak, Shazrul Ekhmar, Mustapha, Mazlina
Format: Article
Language:English
Published: Penerbit Universiti Teknologi Malaysia 2013
Online Access:http://psasir.upm.edu.my/id/eprint/28356/1/28356.pdf
http://psasir.upm.edu.my/id/eprint/28356/
http://www.jurnalteknologi.utm.my/index.php/jurnalteknologi/article/view/2273
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spelling my.upm.eprints.283562016-02-07T14:14:25Z http://psasir.upm.edu.my/id/eprint/28356/ Corporate social responsibility disclosures and board structure: evidence from Malaysia Abdul Razak, Shazrul Ekhmar Mustapha, Mazlina Corporate governance is a critical element in driving excellence in corporate social responsibility (CSR). One of the important cornerstones of corporate governance is board of directors. Thus, this study attempts to examine the effect of this board structure on corporate social responsibility disclosures of public listed companies in Malaysia. Data for the study was collected using secondary source. CSR disclosure index was developed in an attempt to examine the CSR disclosure in the four dimensions as specified by the Bursa Malaysia. The four dimensions are environmental, community, workplace and marketplace. Multiple regression analysis was employed to analyze the data. The result shows that managerial ownership is significant and negatively influences the CSR disclosure in Malaysian listed companies. The other board variables appear to have the expected direction of the hypotheses, but are not significant. Penerbit Universiti Teknologi Malaysia 2013 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/28356/1/28356.pdf Abdul Razak, Shazrul Ekhmar and Mustapha, Mazlina (2013) Corporate social responsibility disclosures and board structure: evidence from Malaysia. Jurnal Teknologi, 64 (3). pp. 73-80. ISSN 0127-9696; ESSN: 2180-3722 http://www.jurnalteknologi.utm.my/index.php/jurnalteknologi/article/view/2273
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description Corporate governance is a critical element in driving excellence in corporate social responsibility (CSR). One of the important cornerstones of corporate governance is board of directors. Thus, this study attempts to examine the effect of this board structure on corporate social responsibility disclosures of public listed companies in Malaysia. Data for the study was collected using secondary source. CSR disclosure index was developed in an attempt to examine the CSR disclosure in the four dimensions as specified by the Bursa Malaysia. The four dimensions are environmental, community, workplace and marketplace. Multiple regression analysis was employed to analyze the data. The result shows that managerial ownership is significant and negatively influences the CSR disclosure in Malaysian listed companies. The other board variables appear to have the expected direction of the hypotheses, but are not significant.
format Article
author Abdul Razak, Shazrul Ekhmar
Mustapha, Mazlina
spellingShingle Abdul Razak, Shazrul Ekhmar
Mustapha, Mazlina
Corporate social responsibility disclosures and board structure: evidence from Malaysia
author_facet Abdul Razak, Shazrul Ekhmar
Mustapha, Mazlina
author_sort Abdul Razak, Shazrul Ekhmar
title Corporate social responsibility disclosures and board structure: evidence from Malaysia
title_short Corporate social responsibility disclosures and board structure: evidence from Malaysia
title_full Corporate social responsibility disclosures and board structure: evidence from Malaysia
title_fullStr Corporate social responsibility disclosures and board structure: evidence from Malaysia
title_full_unstemmed Corporate social responsibility disclosures and board structure: evidence from Malaysia
title_sort corporate social responsibility disclosures and board structure: evidence from malaysia
publisher Penerbit Universiti Teknologi Malaysia
publishDate 2013
url http://psasir.upm.edu.my/id/eprint/28356/1/28356.pdf
http://psasir.upm.edu.my/id/eprint/28356/
http://www.jurnalteknologi.utm.my/index.php/jurnalteknologi/article/view/2273
_version_ 1643829440707297280
score 13.211869

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