Board independence and corporate social responsibility (CSR) reporting in Malaysia

Binti Ju Ahmad, Nurulyasmin and Rashid, Afzalur and Gow, Jeff (2017) Board independence and corporate social responsibility (CSR) reporting in Malaysia. Australasian Accounting Business and Finance Journal, 11 (2 - Article 5). pp. 61-85. ISSN 1834-2000


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


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Permanent restricted access to Published version, in accordance with the copyright policy of the publisher.
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 01:39
Last Modified: 13 Feb 2020 23:03
Uncontrolled Keywords: agency theory, CSR, board independence, 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:10.14453/aabfj.v11i2.5
URI: http://eprints.usq.edu.au/id/eprint/37857

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