The influence of firm-specific attributes on corporate social responsibility disclosure / Mohamad Norsyahizzat Ramli, Raja Adzrin Raja Ahmad and Noor Hidayah Ab Aziz

Ramli, Mohamad Norsyahizzat and Raja Ahmad, Raja Adzrin and Ab Aziz, Noor Hidayah (2019) The influence of firm-specific attributes on corporate social responsibility disclosure / Mohamad Norsyahizzat Ramli, Raja Adzrin Raja Ahmad and Noor Hidayah Ab Aziz. Insight Journal : International, Refereed, Open Access, Online Journal, 6 (2). pp. 7-19. ISSN 2600-8564

Abstract

Corporate social responsibility aims to optimise the reciprocal benefits of the firm and the various stakeholders. It acts as a mechanism for firms to demonstrate their concern towards the society wellbeing. Corporate social responsibility disclosure refers to series of information pertaining to
organisation to other parties in order to provide solution to improve accountability to stakeholder. In Malaysia, the disclosure for corporate social responsibility activities is still voluntary. Hence, the level of disclosure is still inconsistent. Accordingly, this paper aims examine the extent of CSR disclosure for Malaysian listed firms. In addition, it will look into the influence of firm-specific attributes towards
corporate social responsibility disclosure for Malaysian listed firms namely firm size, profitability, leverage and industry type. The sample includes firms taken from the top 100 companies from the ranking produced by Minority Shareholder Watchdog Group (MSWG). Data are gathered for five consecutive years which are from 2013 to 2017 inclusive, giving a total of 150 firm-year observations. As for the items for corporate social responsibility disclosure, they are taken from the Global Reporting Initiatives (GRI) guidelines due to its comprehensiveness. Comparatively, the findings indicate that the level of corporate social responsibility disclosure is still low with a mean disclosure of 32 items out of 99 items studied. The multivariate analysis reveals that leverage, profitability and industry significantly influence the corporate social responsibility disclosure. The insights provided in this paper could be valuable especially for the purpose of generating corporate social responsibility disclosure policies and strategies.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Ramli, Mohamad Norsyahizzat
UNSPECIFIED
Raja Ahmad, Raja Adzrin
UNSPECIFIED
Ab Aziz, Noor Hidayah
UNSPECIFIED
Contributors:
Contribution
Name
Email / ID Num.
Chief Editor
Zainon, Assoc. Prof Dr. Saunah
UNSPECIFIED
Editor
Raja Ahmad, Assoc. Prof Dr. Raja Adzrin
UNSPECIFIED
Editor
Soo, Assoc. Prof. Dr. Carolyn Kum Yoke
UNSPECIFIED
Editor
Kadri, Assoc. Prof. Dr Mohd Halim
UNSPECIFIED
Editor
Ismail, Dr. Noriah
UNSPECIFIED
Editor
Mohd Ariff Albakri, Associate Professor Dr. Intan Safinas
UNSPECIFIED
Editor
Khairani, Dr. Noor Sufiawati
UNSPECIFIED
Editor
Othman, Dr. Akmal Aini
UNSPECIFIED
Editor
Ismail, Dr. Norashikin
UNSPECIFIED
Editor
Zakaria, Associate Professor Dr. Nor Balkish
UNSPECIFIED
Editor
Misman, Dr. Faridah Najuna
UNSPECIFIED
Editor
Shamsuddin, Associate Professor Dr. Amanuddin
UNSPECIFIED
Editor
Mat Kamal, Dr. Siti Nuur-Ila Mat Kamal
UNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Social responsibility of business. Social entrepreneurship
H Social Sciences > HM Sociology > Groups and organizations
Divisions: Universiti Teknologi MARA, Johor > Segamat Campus
Journal or Publication Title: Insight Journal : International, Refereed, Open Access, Online Journal
UiTM Journal Collections: UiTM Journal > INSIGHT Journal (IJ)
ISSN: 2600-8564
Volume: 6
Number: 2
Page Range: pp. 7-19
Related URLs:
Keywords: CSR Disclosure; Global Reporting Initiatives; UiTM Cawangan Johor
Date: 2019
URI: https://ir.uitm.edu.my/id/eprint/42760
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