The pyramid of corporate social responsibility model: empirical evidence from Malaysian stakeholder perspectives / Asyraf Wajdi Dusuki and Tengku Farrah Maimunah Tengku Mohd Yusof

Dusuki, Asyraf Wajdi (2008) The pyramid of corporate social responsibility model: empirical evidence from Malaysian stakeholder perspectives / Asyraf Wajdi Dusuki and Tengku Farrah Maimunah Tengku Mohd Yusof. Malaysian Accounting Review, 7 (2). pp. 29-54. ISSN 1675-4077

Abstract

There has been an increasing interest on the corporate social responsibility (CSR) worldwide. Many CSR concepts have been proposed based on the premise that the business institutions are part of the society. A set of CSR concept as proposed by Carroll (1979; 1991) is utilized by this study. This concept which is known as the Pyramid of CSR suggests that CSR is basically presented by four dimensions, namely, economic, legal, ethical and philanthropic in their respective order of importance. This concept is widely tested in the literature and most of them are examined from the western countries’ perspectives. Despite the extensiveness of empirical research on CSR in the West, past research investigating CSR concepts Malaysian stakeholders remains scarce. Therefore, this study provides empirical evidence from Malaysian stakeholders’ perspectives on CSR concept proposed by Carroll (1979; 1991). The study surveys a sample of 457 respondents (45.7% usable response rate). The results show that Malaysian stakeholders ranked the four dimensions as economic, ethical, legal and philanthropic accordingly. The ranking of dimensions by the Malaysian stakeholder was slightly different from the idealized model suggesting cultural factor as contributing to the differences. The study also highlighted gender, race, and education level, working experience and religiosity factors that contribute to the differences in perception.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Dusuki, Asyraf WajdiUNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Social responsibility of business. Social entrepreneurship > Malaysia
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
ISSN: 1675-4077
Volume: 7
Number: 2
Page Range: pp. 29-54
Item ID: 218
Uncontrolled Keywords: Stakeholder theory, Corporate social responsibility, Malaysian
URI: http://ir.uitm.edu.my/id/eprint/218

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