CEO duality and corporate social responsibility reporting: evidence from Malaysia

Binti Ju Ahmad, Nurulyasmin and Rashid, Afzalur and Gow, Jeff (2017) CEO duality and corporate social responsibility reporting: evidence from Malaysia. Corporate Ownership and Control, 14 (2). pp. 69-81. ISSN 1727-9232


This study aims to examine the impact of CEO duality on Corporate Social Responsibility (CSR) reporting by public listed companies in Malaysia. 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 Resource, Marketplace and Other. In order to determine the relationship between CEO duality and CSR reporting, an Ordinary Least Square regression was employed. The finding of the study is that, there is no significant association between CEO duality and CSR reporting. CEOs have little interest to promote CSR as it is not cost free and may lead to loss of individual wealth. The finding of this study implies that dual leadership structure reduces checks and balance and makes CEOs less accountable to all stakeholders. As for regulators, this study will provide valuable input to assist in their continuous efforts to improve corporate governance and social responsibility practices that may promote the interest of all stakeholders.

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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Files associated with this item cannot be displayed due to copyright restrictions.
Faculty/School / Institute/Centre: Current - Faculty of Business, Education, Law and Arts - School of Commerce
Date Deposited: 16 Oct 2017 05:17
Last Modified: 02 Jul 2018 01:24
Uncontrolled Keywords: corporate social responsibility; CEO duality; agency theory; stewardship theory; Malaysia
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified
Socio-Economic Objective: E Expanding Knowledge > 97 Expanding Knowledge > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
Identification Number or DOI: doi:10.22495/cocv14i2art7

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