CSR disclosure in the context of resource-based view theory/ Suzana San and Nor Jana Salim

San, Suzana and Salim, Nor Jana (2013) CSR disclosure in the context of resource-based view theory/ Suzana San and Nor Jana Salim. Terengganu International Finance and Economics Journal (TIFEJ), 3 (1). pp. 50-55. ISSN 2232-0539

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Official URL: http://myjms.mohe.gov.my/index.php/tifej/article/v...


Resource-Based View (RBV) theory which identifies the nature of company’s resources such as valuable, rare, imperfectly imitable and non-substitutable makes contribution to CSR disclosure.The purpose of this study is to examine the relationship of investment and CEO international experience with CSR disclosure. As a proxy to CSR disclosure the words count is analyzed from the annual report of Malaysian PLCs in sensitive industries from 2007 to 2009. The finding reveals that only investment is significant at 1% level to influence CSR disclosure positively,while CEO international experience was not proven to have influence on CSR disclosure. This study supports the dimensions of CSR disclosure analysis using RBV theory especially in Malaysia context after itis made mandatory to PLCs.

Item Type: Article
San, Suzanasuzan786@tganu.uitm.edu.my
Subjects: H Social Sciences > HB Economic Theory. Demography > Welfare theory
H Social Sciences > HD Industries. Land use. Labor > Corporations > Investor relations. Stockholders
H Social Sciences > HV Social pathology. Social and public welfare. Criminology > Social service. Social work. Charity organization and practice
Divisions: Universiti Teknologi MARA, Terengganu > Kuala Terengganu Campus
Journal or Publication Title: Terengganu International Finance and Economics Journal (TIFEJ)
ISSN: 2232-0539
Volume: 3
Number: 1
Page Range: pp. 50-55
Official URL: http://myjms.mohe.gov.my/index.php/tifej/article/v...
Item ID: 20467
Uncontrolled Keywords: CSR disclosure; Resource-Based View theory; Sensitive industries
Last Modified: 03 Feb 2019 04:02
Depositing User: Perpustakaan Cendekiawan UiTM Caw Terengganu
URI: http://ir.uitm.edu.my/id/eprint/20467

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