The quality of corporate social responsibility (CSR) reporting of Malaysian companies

Malaysia is ranked among the best in the Asian region in terms of corporate social responsibility (CSR) reporting. However, the focus of reporting is more towards compliance of the disclosure requirements rather than the content. More recent studies suggest that CSR reporting should no longer be a m...

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Main Author:	Mohd Herry, Mohd Nasir
Format:	Thesis
Language:	eng eng
Published:	2019
Subjects:	HD28-70 Management Industrial Management
Online Access:	https://etd.uum.edu.my/7880/1/Depositpermission_s92406.pdf https://etd.uum.edu.my/7880/2/s92406_01.pdf
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id	my-uum-etd.7880
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abidin, Shamharir Wan Hussin, Wan Nordin
topic	HD28-70 Management Industrial Management
spellingShingle	HD28-70 Management Industrial Management Mohd Herry, Mohd Nasir The quality of corporate social responsibility (CSR) reporting of Malaysian companies
description	Malaysia is ranked among the best in the Asian region in terms of corporate social responsibility (CSR) reporting. However, the focus of reporting is more towards compliance of the disclosure requirements rather than the content. More recent studies suggest that CSR reporting should no longer be a matter of disclosure compliance but should shift towards reporting quality issues including the issues of ‘what’ and ‘how’ CSRs are disclosed. Additionally, the existence of CSR practices such as stand-alone reports and CSR guidelines is an impetus for companies in Malaysia to improve the quality of CSR reporting. Hence, taking the perspective of organizational legitimacy theory, this study aims to determine five dimensions of CSR reporting quality and their relationships with CSR practices as adopted by companies in Malaysia. The research design was developed through two phases: content analysis and multivariate analysis. Analyses were conducted on 254 companies listed in the main market of Bursa Malaysia in 2016 from among various industries. The findings show that the overall quality of CSR reporting in Malaysia is still low at around 24 percent. The existence of CSR practices is also seen as having a weak relationship with the quality of CSR reporting. This suggests that the practice of CSR reporting in Malaysia is rather “symbolic”, which purpose is more towards legitimizing the existence of the companies. However, the level of CSR reporting in Malaysia is at its best regarding the dimension of quantity and density. The selection of the CSR reporting theme shows no difference among the industries. Most industries select the workplace theme regardless of the core business, which is contrary to previous studies. The finding is consistent with the institutional theory, which argues that due to mimetic influence, companies in the same industry have the potential to imitate the form of reporting made by larger companies.
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Mohd Herry, Mohd Nasir
author_facet	Mohd Herry, Mohd Nasir
author_sort	Mohd Herry, Mohd Nasir
title	The quality of corporate social responsibility (CSR) reporting of Malaysian companies
title_short	The quality of corporate social responsibility (CSR) reporting of Malaysian companies
title_full	The quality of corporate social responsibility (CSR) reporting of Malaysian companies
title_fullStr	The quality of corporate social responsibility (CSR) reporting of Malaysian companies
title_full_unstemmed	The quality of corporate social responsibility (CSR) reporting of Malaysian companies
title_sort	quality of corporate social responsibility (csr) reporting of malaysian companies
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2019
url	https://etd.uum.edu.my/7880/1/Depositpermission_s92406.pdf https://etd.uum.edu.my/7880/2/s92406_01.pdf
_version_	1747828282161627136
spelling	my-uum-etd.78802022-05-09T06:36:16Z The quality of corporate social responsibility (CSR) reporting of Malaysian companies 2019 Mohd Herry, Mohd Nasir Abidin, Shamharir Wan Hussin, Wan Nordin Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HD28-70 Management. Industrial Management Malaysia is ranked among the best in the Asian region in terms of corporate social responsibility (CSR) reporting. However, the focus of reporting is more towards compliance of the disclosure requirements rather than the content. More recent studies suggest that CSR reporting should no longer be a matter of disclosure compliance but should shift towards reporting quality issues including the issues of ‘what’ and ‘how’ CSRs are disclosed. Additionally, the existence of CSR practices such as stand-alone reports and CSR guidelines is an impetus for companies in Malaysia to improve the quality of CSR reporting. Hence, taking the perspective of organizational legitimacy theory, this study aims to determine five dimensions of CSR reporting quality and their relationships with CSR practices as adopted by companies in Malaysia. The research design was developed through two phases: content analysis and multivariate analysis. Analyses were conducted on 254 companies listed in the main market of Bursa Malaysia in 2016 from among various industries. The findings show that the overall quality of CSR reporting in Malaysia is still low at around 24 percent. The existence of CSR practices is also seen as having a weak relationship with the quality of CSR reporting. This suggests that the practice of CSR reporting in Malaysia is rather “symbolic”, which purpose is more towards legitimizing the existence of the companies. However, the level of CSR reporting in Malaysia is at its best regarding the dimension of quantity and density. The selection of the CSR reporting theme shows no difference among the industries. Most industries select the workplace theme regardless of the core business, which is contrary to previous studies. The finding is consistent with the institutional theory, which argues that due to mimetic influence, companies in the same industry have the potential to imitate the form of reporting made by larger companies. 2019 Thesis https://etd.uum.edu.my/7880/ https://etd.uum.edu.my/7880/1/Depositpermission_s92406.pdf text eng staffonly https://etd.uum.edu.my/7880/2/s92406_01.pdf text eng public https://sierra.uum.edu.my/record=b1699018~S1 Ph.D. doctoral Universiti Utara Malaysia Abbott, W. F., & Monsen, R. J. (1979). On the Measurement of Corporate Social Responsibility: Self-Reported Disclosures as a Method of Measuring Corporate Social Involvement. The Academy of Management Journal, 22(3), 501-515. ACCA. (2005). Sustainability Reporting Guidelines. 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