volume 29, issue 3, P253-267 2014
DOI: 10.1108/maj-04-2013-0846
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Faizah Darus, Yussri Sawani, Mustaffa Mohamed Zain, Tamoi Janggu

Abstract: Purpose – This study explores the factors that impede the growth of the voluntary adoption of independent corporate social responsibilities assurance (CSRA) practices among manufacturing companies in Malaysia. Despite the argument that independent CSRA appraisals would improve the credibility of information disclosed, the majority of CSR reports in Malaysia are still not independently assured. The aim of this study is to understand the factors that impede CSRA practices among pu…

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