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Internet corporate social responsibility disclosure among Malaysian listed companies
Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
University Teknologi MARA.
Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.ORCID-id: 0000-0002-3377-6177
Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.ORCID-id: 0000-0003-0290-7522
2012 (engelsk)Inngår i: BIOINFO Financial Management, ISSN 2250-091X, E-ISSN 2250-0928, Vol. 2, nr 1, s. 42-50Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

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.

sted, utgiver, år, opplag, sider
2012. Vol. 2, nr 1, s. 42-50
HSV kategori
Forskningsprogram
Redovisning och styrning
Identifikatorer
URN: urn:nbn:se:ltu:diva-15551Lokal ID: f15bcd57-05f3-4608-80dc-abfa64bcb345OAI: oai:DiVA.org:ltu-15551DiVA, id: diva2:988525
Merknad
Godkänd; 2012; 20111123 (saehom)Tilgjengelig fra: 2016-09-29 Laget: 2016-09-29 Sist oppdatert: 2020-01-24bibliografisk kontrollert

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Homayoun, SaeidJohansson, JeanethMalmström, Malin

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