A Comparative Review on Company Specific Determinants for Sustainability Reporting in United Kingdom (UK) and Malaysia

Tong, Xue Fa

doi:10.1051/shsconf/20173600012

Cited by 7 publications

(12 citation statements)

References 37 publications

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“…Social issues dominate firms' annual report disclosures. Overall, the results support Dagiliene and Mykolaitiene (2015), Krivacic (2017) and Tong (2017) who find that CSR disclosure in social issues is higher than in economic or environmental issues.…”

Section: The Extent Of Mandatory Csr Disclosure In Annual Reportssupporting

confidence: 78%

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Corporate social disclosure through social media: an exploratory study

Ramananda¹,

Atahau

2019

JAAR

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Purpose The purpose of this paper is to determine the extent of voluntary corporate social responsibility (CSR) disclosure by Indonesian firms on their social media and to compare it with the mandatory disclosure on their annual reports. Design/methodology/approach The authors use publicly listed Indonesian firms that are included in the SRI-KEHATI Index as the sample. Further, by using NVIVO software, the authors qualitatively analyze CSR activities disclosed on firms’ social media and annual reports with an interpretive approach. Findings The findings indicate that Indonesian firms still exhibit early stages of social media-based voluntary CSR disclosure. Further, issues on training, education and skill building dominate firms’ disclosure. Finally, Indonesian firms disclose less CSR information in their social media than in their annual reports, thus confirming the early stages of social media-based CSR disclosure. Research limitations/implications The small sample size limits the generalizability of the results. Practical implications This paper provides insights on which CSR issues are commonly disclosed in firms’ social media. This study may also inform regulators the extent of disclosures that could be regulated in social media. Originality/value Social media-based CSR disclosure in developing countries is relatively understudied. Thus, this paper empirically shows the topic and intensity of CSR disclosure in social media and the comparison between this type of CSR disclosure with CSR disclosure using other media.

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Section: The Extent Of Mandatory Csr Disclosure In Annual Reportssupporting

confidence: 78%

“…This study refers to Tong's (2017) study in selecting keywords. Tong (2017) uses the G4 issued by GRI for the analysis. Table II displays the keywords used in this study.…”

Section: Methodsmentioning

confidence: 99%

Corporate social disclosure through social media: an exploratory study

Ramananda¹,

Atahau

2019

JAAR

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“…The legitimacy theory perceives that corporate characteristics, such as firm size, industry type, and assurance statement practices influence sustainability reporting. Previous studies have found a positive relationship between firm size and the level of environmental, CSR, and sustainability disclosures (Siregar & Bachtiar, 2010;Artiach & Walker, 2010;Kuzey & Uyar, 2016;Kilic & Kuzey, 2017;Tong, 2017;Ali Sahboun, 2017). According to Siregar and Bachtiar (2010), the larger the size of a company, the larger the public attention, and visibility they receive.…”

Section: Theoretical Framework and Hypothesis Development Legitimacy ...mentioning

confidence: 94%

“…His findings were consistent with prior studies that proved the explanatory factor of company size as a consistent predictor for CSR and sustainability disclosures in both developed and developing countries. It is argued that large companies tend to receive much pressure from stakeholders on CSR and sustainability disclosures to improve corporate legitimacy and maintain a good image and reputation (Tong, 2017).…”

Section: Firm Size and Sustainability Reporting Disclosurementioning

confidence: 99%

Corporate Characteristics and Sustainability Reporting: From the Lens of the Legitimacy Theory

Fahmi¹,

Azmi²,

Mat³

2022

APMAJ

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This study intended to achieve two main objectives, which were to determine the level of sustainability reporting disclosure and to examine the relationship between corporate characteristics and sustainability reporting disclosure. This study used the latest Sustainability Framework introduced by Bursa Malaysia in 2015 as the basis for evaluating and measuring the level of sustainability reporting disclosure. 80 of the top 100 companies by market capitalization in the Malaysian Stock Market were taken as the sample. The published sustainability reports (within the annual reports or stand-alone sustainability reports) from 2017 to 2018 were reviewed and analyzed using the content analysis approach to test the objectives of this study. Drawing on the cy theory perspectives, corporate characteristics, such as firm size, industry type, and assurance statement practices, were chosen as the independent variables. Thefindings showed that firm size, industry type, and assurance statement practices had a significant positive relationship with the level of sustainability reporting disclosure. These findings are consistent with the legitimacy theory, which suggests that large companies in high risks industries with assurance statement practices tend to disclose higher sustainability information to legitimize their business operations and activities and maintain their image and reputation. Keywords: sustainability, corporate characteristic, sustainability reporting, legitimacy theory

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“…In 2007, the Malaysian Government identified four main areas of CSR disclosure (including the environment, workplace, community and marketplace) to monitor Bursa Malaysia listed companies. Although there are some CSR studies on Malaysia, most of them focus on various aspects of CSR reporting (Ismail et al, 2015;Tong, 2017;Anuforo et al, 2018). Sustainable development in Singapore, however, still has some way to go.…”

Section: Introductionmentioning

confidence: 99%

Cultural and contextual influences on corporate social responsibility

Ling

2019

CCSM

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Purpose The purpose of this paper is to examine the influence of managerial cultural values and the contextual environment (country of origin and country of operation) on corporate social responsibility (CSR) investments in three Asian countries. Design/methodology/approach A total of 150 questionnaires were collected from 150 companies located in Taiwan, Malaysia and Singapore. The potential influence of ethnicity on cultural values was controlled by collecting data from ethnic Chinese managers. Findings The results show that senior managers, especially their cultural values, play a crucial role in directing Asian companies’ CSR investments. In addition, the context (a firm’s country of origin and country of operation) also differentiates the cultural values and CSR investments in these three countries. Originality/value The study adds to the understanding of the influence of managerial cultural values and context on various aspects of CSR. Especially, the study offers valuable managerial implications for CSR implementation from the Chinese management perspective. Considering the fast global expansion of Chinese companies, the results concerning how Chinese managers’ cultural values influence their CSR investments priority offer valuable managerial implications. The comparisons of cultural values and CSR investments priority among ethnic Chinese managers in different contextual environments also serve as good starting points for future studies.

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A Comparative Review on Company Specific Determinants for Sustainability Reporting in United Kingdom (UK) and Malaysia

Cited by 7 publications

References 37 publications

Corporate social disclosure through social media: an exploratory study

Corporate social disclosure through social media: an exploratory study

Corporate Characteristics and Sustainability Reporting: From the Lens of the Legitimacy Theory

Cultural and contextual influences on corporate social responsibility

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