“…In Malaysia, private education sectors are generally profit-generated in nature. Hence, meeting with the profit is prominent in Malaysian private educational institutions (Jayabalan, Dorasamy & Raman, 2021), and the Malaysian private higher learning institutions face numerous challenges in terms of academics, facilities, students, programs and curriculum, competition, accreditation, finance and research (Anis, Islam & Abdullah, 2018). However, the lack of regulations and policies has raised the question of the significance and relevancy of the USR initiatives by the HEIs, whereby most USR initiatives in HEIs remain voluntary acts.…”