Board Independence and Corporate Social Responsibility (CSR) Reporting in Malaysia
Article
Article Title | Board Independence and Corporate Social Responsibility (CSR) Reporting in Malaysia |
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ERA Journal ID | 40372 |
Article Category | Article |
Authors | Binti Ju Ahmad, Nurulyasmin (Author), Rashid, Afzalur (Author) and Gow, Jeff (Author) |
Journal Title | Australasian Accounting Business and Finance Journal |
Journal Citation | 11 (2), pp. 61-85 |
Article Number | 5 |
Number of Pages | 25 |
Year | 2017 |
Publisher | University of Wollongong |
Place of Publication | Australia |
ISSN | 1834-2000 |
1834-2019 | |
Digital Object Identifier (DOI) | https://doi.org/10.14453/aabfj.v11i2.5 |
Web Address (URL) | https://ro.uow.edu.au/aabfj/vol11/iss2/5/ |
Abstract | This study aims to examine the influence of board independence on corporate social responsibility (CSR) reporting by publicly listed companies in Malaysia. Content analysis was used to determine the extent of CSR reporting. A reporting index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resources, Marketplace and Other. An Ordinary Least Square (OLS) regression was used to examine the relationship between board independence and firm CSR reporting. The results indicate that the association between board independence and company CSR reporting is industry specific. Overall, the empirical evidence partially supports agency theory |
Keywords | agency theory, CSR, board independence, 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/q5910/board-independence-and-corporate-social-responsibility-csr-reporting-in-malaysia
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