Malaysian domestics firm's contribution towards community based CSR
Loading...
Date
2012
Authors
Fazreena, Mansor
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
This study examines the level of community based CSR disclosure among Malaysian domestic firms. Content analysis technique was used for this purpose, by way of using simple index scoring to measure the CSR index according to the sub-themes in the community engagement dimension. Studies on CSR disclosure particularly that linked CSR with community involvement is still lacking in developing countries especially Malaysia. Not much research has been to date to examine specifically the extent to which Malaysian domestic firms carry out their CSR activities in order to elevate the living conditions of the community. Hypotheses are testing using regression analysis on 65 domestic firms listed on Main Board of Bursa Malaysia across a representative cross-sectional of the industrial sectors. Annual reports for the year 2010 were studied. The results show that only firm size and profitability have significant difference with the extent of the disclosure while leverage and industry type were found to have negative relationship. The high profile industry type was found to have higher amount of community based CSR disclosure. The finding achieved a point to conclude that the CSR practices by the current domestic firms in Malaysia are at the nascent stage. The finding also supported by Salleh (2009) which found that the level of social consciousness by Malaysian firms to be limited and at the infancy stage. Although it is still low in numbers of the firms to participate in the community CSR disclosure but it appear to be improving and growing. Finally, this paper will discuss its limitations, implications and some suggestions for future research.
Description
Master
Keywords
Business Administration , Sustainability Development