Corporate social responsibility disclosure in resource-based view and institutional theories context / Suzana San

A corporate social responsibility (CSR) disclosure issues have been widely discussed in the past studies. However, there are still limited studies in Malaysia that examine the factors affecting CSR disclosure by the company using the combinations of Resource-Based View (RBV) and Institutional theori...

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Main Author:	San, Suzana
Format:	Thesis
Language:	English
Published:	2011
Subjects:	Market surveys Including brand choice Brand loyalty
Online Access:	https://ir.uitm.edu.my/id/eprint/90022/1/90022.pdf
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id	my-uitm-ir.90022
record_format	uketd_dc
spelling	my-uitm-ir.900222024-02-01T10:20:41Z Corporate social responsibility disclosure in resource-based view and institutional theories context / Suzana San 2011 San, Suzana Market surveys. Including brand choice. Brand loyalty A corporate social responsibility (CSR) disclosure issues have been widely discussed in the past studies. However, there are still limited studies in Malaysia that examine the factors affecting CSR disclosure by the company using the combinations of Resource-Based View (RBV) and Institutional theories perspectives. This study provides an insight into the factors affecting CSR disclosure of the companies in the context of RBV and Institutional theories. By using CSR disclosure index of 150 Malaysian public listed companies in sensitive industries published in 2007 annual reports, this study examines the relationship of investment, chief executive officer (CEO) international experience, board interlocking and audit committee meeting with CSR disclosure. The findings show that there is a significant positive relationship between investment and CSR disclosure. However, there are insignificant relationship between CEO international experience, board interlocking and audit committee meeting with CSR disclosure. The finding indicates that one of the variables under RBV, that is investment influences CSR disclosure, however the CEO international experience does not affect CSR disclosure. Meanwhile, both of the variables under institutional theory which are board interlocking and audit committee meeting do not affect CSR disclosure. 2011 Thesis https://ir.uitm.edu.my/id/eprint/90022/ https://ir.uitm.edu.my/id/eprint/90022/1/90022.pdf text en public masters Universiti Teknologi MARA, Terengganu Faculty of Accountancy Othman, Rohana
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Othman, Rohana
topic	Market surveys Including brand choice Brand loyalty
spellingShingle	Market surveys Including brand choice Brand loyalty San, Suzana Corporate social responsibility disclosure in resource-based view and institutional theories context / Suzana San
description	A corporate social responsibility (CSR) disclosure issues have been widely discussed in the past studies. However, there are still limited studies in Malaysia that examine the factors affecting CSR disclosure by the company using the combinations of Resource-Based View (RBV) and Institutional theories perspectives. This study provides an insight into the factors affecting CSR disclosure of the companies in the context of RBV and Institutional theories. By using CSR disclosure index of 150 Malaysian public listed companies in sensitive industries published in 2007 annual reports, this study examines the relationship of investment, chief executive officer (CEO) international experience, board interlocking and audit committee meeting with CSR disclosure. The findings show that there is a significant positive relationship between investment and CSR disclosure. However, there are insignificant relationship between CEO international experience, board interlocking and audit committee meeting with CSR disclosure. The finding indicates that one of the variables under RBV, that is investment influences CSR disclosure, however the CEO international experience does not affect CSR disclosure. Meanwhile, both of the variables under institutional theory which are board interlocking and audit committee meeting do not affect CSR disclosure.
format	Thesis
qualification_level	Master's degree
author	San, Suzana
author_facet	San, Suzana
author_sort	San, Suzana
title	Corporate social responsibility disclosure in resource-based view and institutional theories context / Suzana San
title_short	Corporate social responsibility disclosure in resource-based view and institutional theories context / Suzana San
title_full	Corporate social responsibility disclosure in resource-based view and institutional theories context / Suzana San
title_fullStr	Corporate social responsibility disclosure in resource-based view and institutional theories context / Suzana San
title_full_unstemmed	Corporate social responsibility disclosure in resource-based view and institutional theories context / Suzana San
title_sort	corporate social responsibility disclosure in resource-based view and institutional theories context / suzana san
granting_institution	Universiti Teknologi MARA, Terengganu
granting_department	Faculty of Accountancy
publishDate	2011
url	https://ir.uitm.edu.my/id/eprint/90022/1/90022.pdf
_version_	1794192230007701504

Corporate social responsibility disclosure in resource-based view and institutional theories context / Suzana San

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