Corporate board gender diversity and corporate social responsibility reporting in Malaysia
Article
Article Title | Corporate board gender diversity and corporate social responsibility reporting in Malaysia |
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ERA Journal ID | 11145 |
Article Category | Article |
Authors | Binti Ju Ahmad, Nurulyasmin (Author), Rashid, Afzalur (Author) and Gow, Jeff (Author) |
Journal Title | Gender, Technology and Development |
Journal Citation | 22 (2), pp. 87-108 |
Number of Pages | 22 |
Year | 2018 |
Place of Publication | United Kingdom |
ISSN | 0971-8524 |
1940-1175 | |
Digital Object Identifier (DOI) | https://doi.org/10.1080/09718524.2018.1496671 |
Web Address (URL) | https://www.tandfonline.com/doi/full/10.1080/09718524.2018.1496671 |
Abstract | This study aims to examine the impact of board gender diversity on Corporate Social Responsibility (CSR) reporting by public listed companies of Bursa Malaysia over the period 2008–2013. Content analysis was used to determine the extent of CSR reporting. A reporting level index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resources, Marketplace, and Other. An ordinary least square regression was employed to determine the association between both gender diversity and educational background, and CSR reporting. The results reveal that the proportion of female directors and directors’ educational background are not associated with CSR reporting levels. The findings are consistent with the critical mass theory which argues that a mass of three or more women can cause a fundamental change in boardroom dynamics. As representation of women on corporate boards in Malaysia is very limited at this moment, regulators and policymakers should be more stringent in monitoring board diversity. On the whole, this study proposes that a well-managed diversity contributes to an effective board, thus serving to safeguard all stakeholders’ interests. This study provides new insights and contributes to the literature on the practices of boardroom diversity and corporate social responsibility reporting in the context of a semi-developed country. |
Keywords | Corporate social responsibility; board diversity; resource dependence theory; Malaysia |
ANZSRC Field of Research 2020 | 350107. Sustainability accounting and reporting |
Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
Byline Affiliations | School of Commerce |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q5907/corporate-board-gender-diversity-and-corporate-social-responsibility-reporting-in-malaysia
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