Corporate social responsibility disclosure and corporate governance in Malaysia

Lim, Ying Zhee; Talha, Mohammad; Mohamed, Junaini; Sallehhuddin, Abdullah

doi:10.1504/ijbaf.2008.021026

Cited by 33 publications

(45 citation statements)

References 76 publications

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“…A board of directors has to control the performance of company executives and this would not be possible if both functions were not separated. Empirical studies have found a negative effect of this variable on CSR (Li, Fetscherin, Alon, Lattermann, & Yeh, ; Lim, Talha, Mohamed, & Sallehhuddin, ; Muttakin & Subramaniam, ; Webb, ). However, other studies found no significant relationship (Ben‐Amar et al, ; Cheng & Courtenay, ; Giannarakis, ; Hafsi & Turgut, ).…”

Section: Methodsmentioning

confidence: 99%

Gender policies on board of directors and sustainable development

Martínez

Rambaud

Oller

2019

Corp Soc Responsibility Env

101

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Gender policies concerning the composition of board of directors are included in the legislation of many countries, especially promoted by the European Commission to reach gender equality in the processes of decision making. On the other hand, in the last decades, sustainable development problems caused by economic progress have enhanced the interest in environmental policies. Using the data from top Spanish listed companies, from 2003 to 2017, we test if the higher number of women on their board influences corporate social responsibility (CSR), through the disclosure of reports following the Global Reporting Initiative guidelines and the inclusion in the Dow Jones Sustainability Index. By using probit models and instrumental variable estimation to address endogeneity and reverse causality problems, we find that the female presence in management positions is positively linked to a voluntary disclosure of CSR reports and the inclusion in a sustainability index, which supports gender legislation.

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Section: Methodsmentioning

confidence: 99%

Gender policies on board of directors and sustainable development

Martínez

Rambaud

Oller

2019

Corp Soc Responsibility Env

101

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“…Additionally, authors such as Ahmad, Hassan, and Mohammad (), Aparecida‐De Moraes, de Souza‐Goncalves, and Katsumi‐Niyama (), and Murcia and dos Santos () analyse the association between big auditing firms and voluntary disclosure of environmental, social and economic information. Lim, Talha, Mohamed, and Sallehhuddin (), Nordgren and Wang (), and Biaek‐Jaworska and Matusiewicz () report a positive relationship between big four auditing firms and the voluntary disclosure of CSR information. Large auditing firms provide an assurance of reporting quality, thus improving credibility and reducing manipulation of accounting information (Dechow, Ge, & Schrand, ).…”

Section: Theoretical Framework and Hypothesesmentioning

confidence: 99%

The engagement of auditors in the reporting of corporate social responsibility information

Pucheta‐Martínez

Bel‐Oms

Rodrigues

2018

Corp Soc Responsibility Env

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In this research, we aim to examine how large auditing firms and audit/non-audit fees affect corporate social responsibility (CSR) disclosure. We show that the big four auditing firms and the audit and non-audit fees paid by audited firms encourage CSR reporting. Overall, our findings suggest that big auditing firms play a relevant role in CSR disclosure, which may help to mitigate informative asymmetries between managers and stakeholders. Furthermore, audit and non-audit fees paid by audited companies promote voluntary non-financial information disclosure. These findings should be of interest to policymakers given the relevant role that CSR disclosure may play in the decision-making processes of all stakeholders.

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“…Most of previous work has been done in developed economies [4]. In comparison, a small number of studies e.g., [5,6] have been conducted on nature, scope and reasons effecting CSR reporting in annual publications of corporations in developing countries. At present, a significant number of corporations are making disclosures about environmental issues in their reports by using other communication channels in both developed and developing countries [7].…”

Section: Introductionmentioning

confidence: 99%

The Effect of Corporate Governance Elements on Corporate Social Responsibility (CSR) Disclosure: An Empirical Evidence from Listed Companies at KSE Pakistan

Majeed

Aziz

Saleem

2015

IJFS

154

137

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Abstract:The purpose of this study is to investigate the potential effects of corporate governance (CG) elements on corporate social responsibility (CSR) disclosure. The annual reports of companies for the year [2007][2008][2009][2010][2011] are examined to analyze the relationship between CG and CSR reporting. It considers the elements of CG such as board size, independent directors, foreign nationalities and women representation in the board, ownership concentration, institutional ownership, firm size and profitability. The multiple regression technique is used to measure the impact of CG elements on companies' CSR reporting. The results of the study demonstrate that overall CSR reporting by Pakistani companies are rather moderate however, the assortments of CSR items are really impressive. The study found positive and significant impact from board size, institutions ownership, ownership concentration and firm size on CSR reporting. The results also display contrary relationships between the women and foreign director's representation in the board and CSR reporting. This study suggests that organizations should audit their CG activities related to CSR in order to prove themselves good corporate citizens to all stakeholders.

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Corporate social responsibility disclosure and corporate governance in Malaysia

Cited by 33 publications

References 76 publications

Gender policies on board of directors and sustainable development

Gender policies on board of directors and sustainable development

The engagement of auditors in the reporting of corporate social responsibility information

The Effect of Corporate Governance Elements on Corporate Social Responsibility (CSR) Disclosure: An Empirical Evidence from Listed Companies at KSE Pakistan

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