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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Teknologi Malaysia
2013
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| Online Access: | http://psasir.upm.edu.my/id/eprint/28356/1/28356.pdf |
| _version_ | 1796971313571561472 |
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| author | Abdul Razak, Shazrul Ekhmar Mustapha, Mazlina |
| author_facet | Abdul Razak, Shazrul Ekhmar Mustapha, Mazlina |
| author_sort | Abdul Razak, Shazrul Ekhmar |
| collection | UPM |
| 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. |
| first_indexed | 2024-03-06T08:11:07Z |
| format | Article |
| id | upm.eprints-28356 |
| institution | Universiti Putra Malaysia |
| language | English |
| last_indexed | 2024-03-06T08:11:07Z |
| publishDate | 2013 |
| publisher | Penerbit Universiti Teknologi Malaysia |
| record_format | dspace |
| spelling | 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 |
| spellingShingle | Abdul Razak, Shazrul Ekhmar Mustapha, Mazlina Corporate social responsibility disclosures and board structure: evidence from Malaysia |
| title | 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_short | Corporate social responsibility disclosures and board structure: evidence from Malaysia |
| title_sort | corporate social responsibility disclosures and board structure evidence from malaysia |
| url | http://psasir.upm.edu.my/id/eprint/28356/1/28356.pdf |
| work_keys_str_mv | AT abdulrazakshazrulekhmar corporatesocialresponsibilitydisclosuresandboardstructureevidencefrommalaysia AT mustaphamazlina corporatesocialresponsibilitydisclosuresandboardstructureevidencefrommalaysia |