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Determinants and level of corporate sustainability disclosure on employees in Malaysia

The purpose of this study is to examine the level of employee disclosure and factors that determine such disclosure. The study covers a six year period of 2010 to 2015 of 253 companies in Malaysia. This study employs two-step system generalized method of moment (GMM) for analysis. The findings revea...

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Main Authors: Ozigi, Obeitoh, Mohd Said, Ridzwana, Mat Daud, Zaidi
Format: Article
Language:English
Published: IJECM Pub UK 2017
Online Access:http://psasir.upm.edu.my/id/eprint/61415/1/Determinants%20and%20level%20of%20corporate%20sustainability%20disclosure%20on%20employees%20in%20Malaysia.pdf
http://psasir.upm.edu.my/id/eprint/61415/
http://ijecm.co.uk/volume-v-issue-12/
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spelling my.upm.eprints.614152018-10-09T06:26:30Z http://psasir.upm.edu.my/id/eprint/61415/ Determinants and level of corporate sustainability disclosure on employees in Malaysia Ozigi, Obeitoh Mohd Said, Ridzwana Mat Daud, Zaidi The purpose of this study is to examine the level of employee disclosure and factors that determine such disclosure. The study covers a six year period of 2010 to 2015 of 253 companies in Malaysia. This study employs two-step system generalized method of moment (GMM) for analysis. The findings reveal a low level of corporate sustainability disclosure on employee in Malaysia which is consistent with previous studies. The findings reveal that company size and age are strong determinants of employee disclosure which are consistent with previous studies; multiple directorships appear to be insignificant with employee disclosure. The study establishes the need for government involvement to enhance disclosure as voluntary disclosure appears to be inadequate to achieve the desired result as evidence shows that countries where disclosure is compulsory have high disclosure compare to countries with voluntary disclosure. This underscores the need for Malaysian Stock Exchange to come up with corporate sustainability disclosure guidelines on employees. IJECM Pub UK 2017-12 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/61415/1/Determinants%20and%20level%20of%20corporate%20sustainability%20disclosure%20on%20employees%20in%20Malaysia.pdf Ozigi, Obeitoh and Mohd Said, Ridzwana and Mat Daud, Zaidi (2017) Determinants and level of corporate sustainability disclosure on employees in Malaysia. International Journal of Economics, Commerce and Management, 5 (12). 218 - 235. ISSN 2348-0386 http://ijecm.co.uk/volume-v-issue-12/
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 The purpose of this study is to examine the level of employee disclosure and factors that determine such disclosure. The study covers a six year period of 2010 to 2015 of 253 companies in Malaysia. This study employs two-step system generalized method of moment (GMM) for analysis. The findings reveal a low level of corporate sustainability disclosure on employee in Malaysia which is consistent with previous studies. The findings reveal that company size and age are strong determinants of employee disclosure which are consistent with previous studies; multiple directorships appear to be insignificant with employee disclosure. The study establishes the need for government involvement to enhance disclosure as voluntary disclosure appears to be inadequate to achieve the desired result as evidence shows that countries where disclosure is compulsory have high disclosure compare to countries with voluntary disclosure. This underscores the need for Malaysian Stock Exchange to come up with corporate sustainability disclosure guidelines on employees.
format Article
author Ozigi, Obeitoh
Mohd Said, Ridzwana
Mat Daud, Zaidi
spellingShingle Ozigi, Obeitoh
Mohd Said, Ridzwana
Mat Daud, Zaidi
Determinants and level of corporate sustainability disclosure on employees in Malaysia
author_facet Ozigi, Obeitoh
Mohd Said, Ridzwana
Mat Daud, Zaidi
author_sort Ozigi, Obeitoh
title Determinants and level of corporate sustainability disclosure on employees in Malaysia
title_short Determinants and level of corporate sustainability disclosure on employees in Malaysia
title_full Determinants and level of corporate sustainability disclosure on employees in Malaysia
title_fullStr Determinants and level of corporate sustainability disclosure on employees in Malaysia
title_full_unstemmed Determinants and level of corporate sustainability disclosure on employees in Malaysia
title_sort determinants and level of corporate sustainability disclosure on employees in malaysia
publisher IJECM Pub UK
publishDate 2017
url http://psasir.upm.edu.my/id/eprint/61415/1/Determinants%20and%20level%20of%20corporate%20sustainability%20disclosure%20on%20employees%20in%20Malaysia.pdf
http://psasir.upm.edu.my/id/eprint/61415/
http://ijecm.co.uk/volume-v-issue-12/
_version_ 1643837546160979968
score 13.211869

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