Internet corporate social responsibility disclosure among Malaysian listed companies
2012 (English)In: BIOINFO Financial Management, ISSN 2250-091X, E-ISSN 2250-0928, Vol. 2, no 1, 42-50 p.Article in journal (Refereed) Published
The aim of the study is to examine the type and quantity of Corporate Social Responsibility disclosure practices among a sample of 100 top companies listed on the Bursa Malaysia by Market capitalization for the financial year ended 2007. This research made use of online search for the website survey and content analysis by physical observation of the websites. The maximum raw score for corporate social responsibility obtained by the companies was 7 (or 88% of the total possible 8 points). The minimum score was 0. The average, corporate social responsibility raw score was 4.79 (or 63%), indicating an acceptable level of reporting for CSR. Therefore the findings in this study may promote Malaysian regulators to specify the means by which Malaysian listed companies are to disclose transparent, credible information. The finding may also propose that new regulatory guidance in Corporate Social Responsibility lead to improved disclosure via Internet Corporate Reporting.
Place, publisher, year, edition, pages
2012. Vol. 2, no 1, 42-50 p.
Research subject Accounting and Control
IdentifiersURN: urn:nbn:se:ltu:diva-15551Local ID: f15bcd57-05f3-4608-80dc-abfa64bcb345OAI: oai:DiVA.org:ltu-15551DiVA: diva2:988525
Godkänd; 2012; 20111123 (saehom)2016-09-292016-09-29Bibliographically approved