Board meeting frequency and corporate social responsibility (CSR) reporting: evidence from Malaysia
Article
Article Title | Board meeting frequency and corporate social responsibility (CSR) reporting: evidence from Malaysia |
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ERA Journal ID | 36147 |
Article Category | Article |
Authors | Binti Ju Ahmad, Nurulyasmin (Author), Rashid, Afzalur (Author) and Gow, Jeff (Author) |
Journal Title | Corporate Board: role, duties and composition |
Journal Citation | 13 (1-1), pp. 87-99 |
Number of Pages | 13 |
Year | 2017 |
Place of Publication | Ukraine |
ISSN | 1810-8601 |
Digital Object Identifier (DOI) | https://doi.org/10.22495/cbv13i1c1art3 |
Web Address (URL) | https://virtusinterpress.org/BOARD-MEETING-FREQUENCY-AND.html |
Abstract | This study aims at determining the effectiveness of board meeting frequency on Corporate Social Responsibility (CSR) reporting by public listed companies on the Main Market of Bursa Malaysia. A CSR reporting index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resource, Marketplace and Other. A content analysis was used to determine the extent of CSR reporting. An Ordinary Least Square (OLS) regression was employed in determining the association between board meeting frequency and CSR reporting. The finding of the study is that advising tendency (frequency of board meetings) is not associated with CSR reporting. Overall this study strengthens the idea that advising tendency of the board is essential to companies in order to safeguard all stakeholders’ interests. Accordingly, regulators and policymakers should be more stringent in monitoring company’s conformance towards regulations. This study provides a new avenue of knowledge and contributes to the literature on the practices of the board of directors and corporate social responsibility reporting in the context of a semi-developed country |
Keywords | corporate social responsibility, board meetings, resource dependence theory, Malaysia |
ANZSRC Field of Research 2020 | 350107. Sustainability accounting and reporting |
Public Notes | Copyright © 2017 by Virtus Interpress. |
Byline Affiliations | School of Commerce |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q590z/board-meeting-frequency-and-corporate-social-responsibility-csr-reporting-evidence-from-malaysia
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