Corporate social reporting in Malaysia: A political theory perspective / Azlan Amran and S. Susela Devi
This study explores the influence of the government in the development Corporate Social Reporting (CSR) in the Malaysian context. It explains CSR disclosure in annual reports of public listed companies using a political economy theory perspective. An examination of 201 annual reports of Malaysia...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
UPENA
2007
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| Online Access: | https://ir.uitm.edu.my/id/eprint/4199/2/4199.pdf |
| _version_ | 1825733745649385472 |
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| author | Amran, Azlan S., Susela Devi |
| author_facet | Amran, Azlan S., Susela Devi |
| author_sort | Amran, Azlan |
| collection | UITM |
| description | This study explores the influence of the government in the development
Corporate Social Reporting (CSR) in the Malaysian context. It explains CSR
disclosure in annual reports of public listed companies using a political
economy theory perspective. An examination of 201 annual reports of
Malaysian companies reveals the influence of the government in CSR
disclosure. Generally, the reporting practice of the companies sampled support
political economic theory since both variables used in this study, government
shareholding and dependence on the government, were found to be significant.
The findings indicate that the government has a potential to play a significant
role in spearheading CSR practice more intensively, as companies that are
dependent on the government or with significant government shareholding
are institutionalized by the government's aspiration and vision with respect
to social and environmental issues. The findings reveal that employee and
environmental themes are the most commonly disclosed information by those
companies. |
| first_indexed | 2024-03-06T01:21:39Z |
| format | Article |
| id | oai:ir.uitm.edu.my:4199 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T01:21:39Z |
| publishDate | 2007 |
| publisher | UPENA |
| record_format | dspace |
| spelling | oai:ir.uitm.edu.my:41992023-05-09T09:29:54Z https://ir.uitm.edu.my/id/eprint/4199/ Corporate social reporting in Malaysia: A political theory perspective / Azlan Amran and S. Susela Devi Amran, Azlan S., Susela Devi Periodicals. Societies. Serials This study explores the influence of the government in the development Corporate Social Reporting (CSR) in the Malaysian context. It explains CSR disclosure in annual reports of public listed companies using a political economy theory perspective. An examination of 201 annual reports of Malaysian companies reveals the influence of the government in CSR disclosure. Generally, the reporting practice of the companies sampled support political economic theory since both variables used in this study, government shareholding and dependence on the government, were found to be significant. The findings indicate that the government has a potential to play a significant role in spearheading CSR practice more intensively, as companies that are dependent on the government or with significant government shareholding are institutionalized by the government's aspiration and vision with respect to social and environmental issues. The findings reveal that employee and environmental themes are the most commonly disclosed information by those companies. UPENA 2007 Article NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/4199/2/4199.pdf Corporate social reporting in Malaysia: A political theory perspective / Azlan Amran and S. Susela Devi. (2007) |
| spellingShingle | Periodicals. Societies. Serials Amran, Azlan S., Susela Devi Corporate social reporting in Malaysia: A political theory perspective / Azlan Amran and S. Susela Devi |
| title | Corporate social reporting in Malaysia: A political theory perspective / Azlan Amran and S. Susela Devi |
| title_full | Corporate social reporting in Malaysia: A political theory perspective / Azlan Amran and S. Susela Devi |
| title_fullStr | Corporate social reporting in Malaysia: A political theory perspective / Azlan Amran and S. Susela Devi |
| title_full_unstemmed | Corporate social reporting in Malaysia: A political theory perspective / Azlan Amran and S. Susela Devi |
| title_short | Corporate social reporting in Malaysia: A political theory perspective / Azlan Amran and S. Susela Devi |
| title_sort | corporate social reporting in malaysia a political theory perspective azlan amran and s susela devi |
| topic | Periodicals. Societies. Serials |
| url | https://ir.uitm.edu.my/id/eprint/4199/2/4199.pdf |
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