Board meeting frequency and corporate social responsibility (CSR) reporting: evidence from Malaysia

Binti Ju Ahmad, Nurulyasmin and Rashid, Afzalur and Gow, Jeff (2017) Board meeting frequency and corporate social responsibility (CSR) reporting: evidence from Malaysia. Corporate Board: Role, Duties and Composition, 13 (1-1). pp. 87-99. ISSN 1810-8601


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


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Copyright © 2017 by Virtus Interpress.
Faculty/School / Institute/Centre: Current - Faculty of Business, Education, Law and Arts - School of Commerce (1 July 2013 -)
Faculty/School / Institute/Centre: Current - Faculty of Business, Education, Law and Arts - School of Commerce (1 July 2013 -)
Date Deposited: 03 Feb 2020 01:49
Last Modified: 13 Feb 2020 23:00
Uncontrolled Keywords: corporate social responsibility, board meetings, resource dependence theory, Malaysia
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
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/cbv13i1c1art3
URI: http://eprints.usq.edu.au/id/eprint/37856

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