A note on corporate social disclosure practices in developing countries: The case of Malaysia and Singapore

Andrew, Brian; Gul, Ferdinand A.; Guthrie, James; Teoh, Hai Yap

doi:10.1016/0890-8389(89)90034-6

Cited by 189 publications

(166 citation statements)

References 3 publications

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“…All industries have a minimum value of CSRD score which is 0.17 and the Plantation industry has the highest maximum value CSRD score of 11.58. These findings are contrary if compared with a previous study by Andrew, Gul, Guthrie, and Teoh (1989), which studied annual reports of publicly-listed companies in Malaysia and Singapore for the year December, 1983. They found that the banking and finance industry had the highest proportion of CSR disclosing companies.…”

Section: Descriptive Statistics For Csrdcontrasting

confidence: 56%

Corporate Social Responsibility Disclosure in an Emerging Market: A Longitudinal Analysis Approach

Saleh

2009

IBR

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This study provides empirical evidence on Corporate Social Responsibility Disclosure (CSRD) practices in Malaysia. It uses longitudinal data analysis for the period 1999 to 2005, and, a sample size of 200 firms chosen from the highest market capitalisation of public listed companies on the Bursa Malaysia. The results of the analysis reveal that CSRD received modest attention from most surveyed companies in their annual reports, in terms of allocated space and subjects covered. The themes generally disclosed across the four categories were employee relations and community involvement, whereas, environmental disclosure requires much more attention from Malaysian firms. Findings were supported by previous studies that CSRD is at an emerging stage for Malaysian public companies.

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Section: Descriptive Statistics For Csrdcontrasting

confidence: 56%

Corporate Social Responsibility Disclosure in an Emerging Market: A Longitudinal Analysis Approach

Saleh

2009

IBR

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“…The degree of awareness and engagement in CSR is not at an ignorance stage even though we are not a member of Organization for Economic Co-operation and Development (OECD) and only recognized as a developing country (Lo & Yap, 2011). Research by Mohd Ghazali (2007) shows that there is an increase in CSR disclosures in Malaysian companies' annual reports as compared to the previous study done by Andrew, Gul, Guthrie, and Teoh (1989) and Baba & Mohd Hanefah (2001). Change in public concern and awareness on environmental issues make companies in Malaysia provide environmental disclosures within the annual reports (Nik Ahmad, & Sulaiman, 2004;Baba, 2004).…”

Section: Introductionmentioning

confidence: 85%

The Determinants of Corporate Social Responsibility Disclosure: The Case of Malaysian Government-Linked Companies in Malaysia

Baba

2017

SHS Web Conf.

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“…Environmental factors play a significant role in the level of NMD and it is believed that disclosure is based on internal factors in developed countries and in developing countries it is influenced by external factors (Elsayed & Hoque, 2010). It is also believed that greater social disclosures are found in developed and industrialised countries compared to disclosures found in developing countries (Andrew, Gul, Guthrie, & Teoh, 1989). The environmental influences consist of both internal and external pressures both globally and nationally including company size; industry; competition; stock ownership; stock market listing; corporate governance; stakeholder interest and expectations; market uncertainty; exposure to international markets; technology; inherent characteristics such as culture and education; an established accounting profession; socio-economic factors; and political factors (Elsayed & Hoque, 2010;Eng & Mak, 2003;Latridis & Valahi, 2010).…”

Section: Prior Studiesmentioning

confidence: 99%

Developments in non-mandatory disclosures in annual reports of companies: a case study

Sharma

Low

Davey

2013

IJEA

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Abstract:The paper investigates the extent of non-mandatory disclosure of information (NMD) in the annual reports of the 17 companies listed on the South Pacific Stock Exchange (SPSE) in Fiji, a developing country, and whether NMD by these companies has changed over time providing additional and useful information to stakeholders. The empirical data was gathered from the years 2008 to 2010 to provide a clear picture of the change in the level and extent of NMD, and its influences over the periods 2008 to 2010. It can be seen from the Fiji perspective that the mandatory requirements tend to have a financial focus. However, it would be expected that the level of company disclosures would have changed over time, with not only global market forces but through differing societal values which have increased the frequency and demand of non-mandatory reporting by companies. All companies showed some degree of NMD, and on average this demonstrates an increasing trend. The stakeholders are receiving more information about a company's activities. The companies were analysed in light of recent developments in corporate governance by the Capital Markets Development Authority (CMDA) implementing their 10 corporate governance principles. This became a major driver of the increase in NMD levels of the disclosures in the annual reports of the listed companies. However, a large variation still exists between the level and extent of the NMD and the different listed companies. The minimum disclosure level found over the three years was 9.09 percent, which has increased to a minimum of 13.66 percent in 2010, and the maximum disclosure level over the three years was 81.82 percent. The findings for the extent of NMD was also similar where the minimum words used in NMDs was 114, increasing to 854 in 2010, and the maximum disclosure extent over the three years was 21,414 words. However, it was found that the measurement of counting words tended to fluctuate over different periods where significant events took place that affected the company. Therefore, it was established that disclosure is impacted by what happens in the reporting period, and can explain why one period may have greater disclosure than another.

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A note on corporate social disclosure practices in developing countries: The case of Malaysia and Singapore

Cited by 189 publications

References 3 publications

Corporate Social Responsibility Disclosure in an Emerging Market: A Longitudinal Analysis Approach

Corporate Social Responsibility Disclosure in an Emerging Market: A Longitudinal Analysis Approach

The Determinants of Corporate Social Responsibility Disclosure: The Case of Malaysian Government-Linked Companies in Malaysia

Developments in non-mandatory disclosures in annual reports of companies: a case study

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