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

Baba, Hanim Norza

doi:10.1051/shsconf/20173600029

Cited by 9 publications

(9 citation statements)

References 25 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…In the literature review study, Ali et al (2017) found that determinants of CSR disclosure studies in developing countries are dominated by single-country studies, including Malaysia, Singapore, and China. For example, Baba (2017); Haniffa and Cooke (2005) are among studies that have examined the determinants of CSR disclosure in Malaysia; Hossain and Reaz (2007), Joshi and Hyderabad (2018) in India; Wang et al (2013) in China; and Menassa and Dagher (2020) in the United Arab Emirates. Unlike these studies, our study focuses on the factors driving ESG disclosure among 1244 companies in 20 Asian countries during the period 2005-2017.…”

Section: Introductionmentioning

confidence: 99%

Determinants of Corporate Environment, Social and Governance (ESG) Reporting among Asian Firms

Rahman

Alsayegh

2021

JRFM

View full text Add to dashboard Cite

Departing from previous studies, which have mostly focused on Western countries, our work investigates the determinants of the corporate environment, social and governance (ESG) reporting among Asian firms. Examining Asian public listed firms from 2005 to 2017, our cross-sectional model results indicate that firm characteristics (economic performance, profitability, leverage and size) are found to disclose additional ESG information. The outcome is consistent with the legitimacy theory, which posits that firms provide higher ESG reporting to legitimize and justify the firm’s continuous existence. The findings are important for firms, stakeholders and policymakers. While firms may formulate ways to improve ESG reporting to compete in the international market, the stakeholders may pressure firms to disclose more information on ESG and policymakers to designalegal framework on ESG that suits firms in Asia.

show abstract

Section: Introductionmentioning

confidence: 99%

Determinants of Corporate Environment, Social and Governance (ESG) Reporting among Asian Firms

Rahman

Alsayegh

2021

JRFM

View full text Add to dashboard Cite

show abstract

“…Dewan komisaris independen digadang-gadang mampu memberi tekanan bagi suatu entitas untuk melakukan pengungkapan tanggung jawab sosialnya (Widyastari & Ratna Sari, 2018). Hasil penelitian (Baba, 2017) menemukan bahwa dewan komisaris independen memengaruhi pengungkapan CSR, lain halnya dengan penelitian dari (Habbash, 2016) yang mendapatkan hasil bahwa dewan komisaris independen tidak mempunyai pengaruh terhadap pengungkapan Corporate Social Responsibility. Berdasarkan teori keagenan, disebutkan bahwa komite audit mampu meminimalisir konflik kepentingan yang terjadi antara manajemen dengan pemilik perusahaan.…”

Section: Pendahuluanunclassified

“…Dalam suatu entitas, dewan komisaris independen digadang-gadang mampu memberi tekanan agar melakukan pengungkapan terhadap tanggung jawab sosial perusahaan (Widyastari & Ratna Sari, 2018). Hasil penelitian (Baba, 2017) menemukan bahwa dewan komisaris independen berpengaruh terhadap pengungkapan CSR. Dengan adanya dewan komisaris independen diharapkan dapat melaksanakan pengawasan dengan baik terhadap keputusan dewan direksi, dimana dewan komisaris independen harus bersifat netral.…”

Section: Gambar 1 Model Penelitianunclassified

Analisis Determinan Pengungkapan Corporate Social Responsibility: Studi pada Perusahaan Indeks LQ45

Dwitarini

Sari

2021

E-Jurnal Akuntansi

View full text Add to dashboard Cite

Companies should pay attention to Corporate Social Responsibility (CSR). Public companies are required to prepare a sustainability report, but the disclosure is voluntary, which causes the aspects that are reported by each company to be different. This difference is thought to be caused by several factors. The research objective is to examine the factors that are thought to affect CSR disclosure. The factors in question are profitability, leverage, company size, and corporate governance mechanisms proxied by board of commissioners, independent board of commissioners, and audit committee. Tests were carried out on the LQ45 index company during the 2018-2019 period. The sample was selected by purposive sampling technique. Data collection using document study method, and analyzed using multiple linear regression analysis. The results of the analysis show that board of commissioners has a negative effect and audit committee has a positive effect on CSR disclosure. Meanwhile, the other four causes tested had no effect. Keywords: Profitability; Leverage; Company Size; Disclosure of Corporate Social Responsibility.

show abstract

“…Ali, Danish & Asrar-ul-Haq, 2020;Dudenhausen, Röttger & Czeppel, 2020). According to Baba (2017); Yu and Hu (2014); Nalla (2011), CSR not only helps to build up a positive corporate image but it can also help to mitigate or even solve socioeconomic problems. Nguyen, Hoang and Luu (2020) even mention that organizations that practicing CSR not only increase corporate performance, but also have potential to gain greater benefits including developing positive shared values in the organizations.…”

Section: Introductionmentioning

confidence: 99%

Factors Influencing Managers’ CSR Decisions: A Research Framework

Darwin¹,

Alias²,

Omar³

et al. 2022

IJARBSS

View full text Add to dashboard Cite

Although numerous studies have investigated the role of managers in making CSR decisions, not many offer findings on factors affecting managers' decisions in engaging with CSR activities. Some studies discuss CSR practices by highlighting factors that directly influence CSR implementation in the organization but do not focus on managers as individuals playing a vital role in deciding CSR. Other than that, no study was found using Upper Echelons Theory and Model of Strategic Decision-Making Effectiveness to examine such factors. Thus, this study aims to fill the gap in the literature by identifying factors affecting managers' CSR decisions based on respected theory and model. The findings should help future researchers to study in greater depth on influence of managers' characteristics and their psychological makeup, organizational characteristics and also external characteristics on managers' CSR decisions. HRD practitioners also can consider the contributing variables when plan strategies for CSR implementation for the organization.

show abstract

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

Cited by 9 publications

References 25 publications

Determinants of Corporate Environment, Social and Governance (ESG) Reporting among Asian Firms

Determinants of Corporate Environment, Social and Governance (ESG) Reporting among Asian Firms

Analisis Determinan Pengungkapan Corporate Social Responsibility: Studi pada Perusahaan Indeks LQ45

Factors Influencing Managers’ CSR Decisions: A Research Framework

Contact Info

Product

Resources

About