Download or read book Social and Environmental Disclosures in the Annual Reports of Malaysian Companies written by Rafat Rezeq Rajab Tantish and published by . This book was released on 2003 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Quality of Environmental Disclosure of Environmentally Sensitive Industries in Malaysia written by Norhayati binti Abdullah and published by . This book was released on 2011 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Malaysian government is becoming increasingly concerned about the corporate environmental policies regulating the Malaysian companies. As a result, Bursa Malaysia, as an authoritative body in monitoring the Malaysian PLCs, has made it mandatory for all listed companies in Malaysia to publicly disclose their social and environmental related information in annual reports effective year 2007 onwards. Better quality environmental disclosures may indicate that corporations place their contribution and commitment in effort to protect the environment. The purpose of this study is thus to examine the quality of environmental disclosure in annual reports after the mandatory requirement took place. Furthermore, it also aims to identify determinants of the quality of environmental disclosure using multi-theoretical perspectives that rely on institutional theory, information cost theory, resource based view theory and legitimacy theory. The study compared the quality of environmental disclosures between year 2005 and 2009; before and after the CSR mandatory reporting requirement that took effect in Malaysia. The quality of environmental disclosures was measured using a disclosure index. A content analysis of the annual report of 164 environmentally sensitive industries companies was undertaken. The findings reveal that there is a significant increase in the quality of environmental disclosures in 2009 as compared to 2005. Accordingly, the study concludes that the environmental reporting in Malaysia is now improving as compared to years before the mandatory requirement. Theoretically, the findings suggest that the better quality environmental disclosures in annual reports by corporations in 2009 may well be influenced by the mandatory CSR requirement. Additionally, the results also suggest the quality of environmental disclosures in Malaysia is determined by firms' size and leverage level. This result is strongly supported by legitimacy theory. Overall, the study views institutional and legitimacy based theoretical perspectives as complementary in providing an appropriate explanation for environmental reporting behaviour in Malaysia.
Download or read book Corporate Social Responsibility Disclosure in Malaysia written by Mustaffa Mohamed Zain and published by . This book was released on 2006 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Social Responsibility written by Mohd. Nizam Mohd. Ali and published by . This book was released on 2007 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Social Responsibility Disclosure in Malaysian Government linked Companies written by Elinda Binti Esa and published by . This book was released on 2011 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study mainly investigates corporate social responsibility (CSR) disclosure in the annual reports of Malaysian government - linked companies (GLCs). Although a number of studies have looked into CSR in Malaysian companies, very little or limited research has been done on GLCs. CSR can be defined as a subject that covers from business ethics, good governance and legal practices to social obligation and sustainable environment. Being a business where the government has a major ownership and control, GLCs can be expected to lead others in good governance practices including CSR practice. That is because the objective of GLCs' formation is not purely profit driven but includes social aspects to ensure a more equitable society. This study examines the CSR items most disclosed, the extent of CSR disclosure and to examine whether corporate characteristics and corporate governance characteristics are good explanatory variables in determining CSR disclosure among 27 GLCs for the years 2005 and 2007. The two years were chosen to see if the introduction of the Silver Book in 2006 has an impact on CSR disclosure. A CSR disclosure checklist was used to score the items in the annual reports. The t test and non-parametric Mann- Whitney test showed that the extent of disclosure was higher in 2007 and the difference was statistically significant at the 5% level. This result appears to suggest that the introduction of the Silver Book in 2006 has had positive impact on CSR in Malaysian GLCs. The results further revealed that board size was a significant variable influencing CSR disclosure in 2005. It would appear that larger board size would stimulate healthier discussions on CSR and hence involvement and disclosure of those activities in corporate annual reports.
Download or read book Social Responsibility Disclosures Communication in Selected Annual Reports written by Herbert W. Hildebrandt, Kathryn Rood and published by . This book was released on 1981 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Determinants of Corporate Social Disclosure in the Annual Reports of Malaysian Construction Companies written by Abdulmunaem .S. M. Gembri and published by . This book was released on 2013 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Environment Management and Corporate Disclosures written by G. S. Batra and published by Deep and Deep Publications. This book was released on 2007 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study on the environmental management strategies and environmental disclosure practices of various corporate enterprises in India, Singapore and Malaysia.
Download or read book Social and Environmental Disclosure by Chinese Firms written by Yingjun Lu and published by Routledge. This book was released on 2014-03-26 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the increased social and environmental problems in China, this book looks into the social and environmental (environmental) disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputation and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. The book also highlights that financial performance and firm size were the two corporate characteristics that had a positive influence on corporate socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.
Download or read book Environmental Disclosure and Financial Performance written by Shariful Amran Abdul Rahman and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study was carried out to examine the relationship between environmental disclosure and financial performance among the companies in Malaysia, Singapore and Thailand that voluntarily disclose environmental information in their financial reports. Two hundred and fifty (250) companies listed in Bursa Malaysia, Singapore Stock Exchange and Thailand Stock Exchange were studied in the current study. From the 250 companies analyzed, 56 companies from Malaysia, 37 companies from Thailand and 15 companies from Singapore were identified as environmental reporting companies and included in the study's sample. The study hypothesizes that high performance companies are more likely to have detailed (that is, one paragraph or more) environmental disclosure. The results however suggest that the performance of the company has no relationship to the production of detailed or superficial (that is, a few sentences) environmental disclosure.
Download or read book Ethics and Taxation written by Robert F. van Brederode and published by Springer Nature. This book was released on 2019-11-02 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.
Download or read book The Influence of the Recent Global Financial Crisis on Corporate Voluntary Disclosures in Malaysia written by Abdifatah Ahmed and published by . This book was released on 2011 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Relationship Between Corporate Social Responsibility Disclosure and Corporate Governance Characteristics in Malaysian Public Listed Companies written by Mohamad Haziwan Mohamad Taha and published by . This book was released on 2013 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose - The purpose of this paper is to investigate the relationship between corporate social responsibility disclosure and corporate governance characteristics namely board size, board independence, audit committee, ownership concentration and managerial ownership in Malaysian public listed companies.Design/Methodology/Approach - The content analysis was used to extract the CSR disclosure items from annual reports and companies' web sites. Then the CSR disclosure index was constructed after combining CSR disclosure items disclosed both in annual reports and companies' web sites. Econometric analysis was used to investigate the relationship between the corporate social disclosures index and the independent variables, namely board size, board independence, audit committee, ownership concentration and managerial ownership.Findings - Results based on the full regression models indicated that only one variable was associated with the extent of disclosures, namely audit committee. Audit committee are positively and significantly correlated with the level of corporate social responsibility disclosure.Research Limitations/Implications - The findings are limited to the context of the study and it was limited to Malaysian public listed companies, January to December 2011. The sources of the data in this report were companies' annual reports and web sites only.Practical Implications - The study is functional to organizations and statutory bodies to take into considerations in distinguishing the corporate governance characteristics that will enhance CSR disclosures, since it had been shown in previous studies that corporate social responsibility in Malaysia is low. The meaningful of company which should be willing to allocate their costs towards corporate social responsibility activities also can be determine by the government. Thus, this study will stress the level of activity through corporate social responsibility reporting in Malaysian public listed companies and helps the government to ascertain the level of corporate social responsibility activities through corporate social responsibility reporting among Malaysian public listed company.Originality/Value - The study reveals the extent of the disclosure of corporate social responsibility to companies' web sites and constructed the CSR index based on two sources of data, namely companies" web sites and annual reports.
Download or read book Corporate Social Responsibility Disclosures written by Chee Min Ng and published by . This book was released on 1998 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Reporting in Malaysia written by Khairul Anuar Kamaruddin and published by Utusan Publications. This book was released on 2004 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Social Responsibility Disclosure written by Mohamad Mokhlis bin Ahmad Fuad and published by . This book was released on 2015 with total page 486 pages. Available in PDF, EPUB and Kindle. Book excerpt: The idea of corporate social responsibility which was introduced in the early 1920s has become an integral part of business nowadays. In Malaysia, Bursa Malaysia has introduced the Bursa Malaysia CSR framework in 2006 to promote better CSR disclosure in Malaysian public listed companies' annual reports. On top of that, the year 2006 also witnessed the introduction of the Silver Book, an additional CSR disclosure guideline for the Malaysian Government-Linked Companies (GLCs). Pursuant to these new milestones in Malaysian CSR practice, the present study aims to provide an updated analysis on the extent and quality of CSR disclosure among Malaysian largest public listed companies including the GLCs. In addition to that, several firms' characteristics were statistically tested to ascertain their influence on the extent and quality of CSR disclosure. These firms' characteristics are profitability, industry type, multiple listing status, company age, industry competitiveness, and Shari'ah compliance status. The extent and quality of CSR disclosure were discussed in light of the political economy theory and the concept of political visibility. In order to examine the extent and quality of CSR disclosure, content analysis using a CSR disclosure checklist and decision rules adopted from Hackston and Milne (1996) were utilised. The present study also performed statistical analysis in order to analyse the relationships between firms' characteristics and the extent and quality of CSR disclosure. Samples consisted of 100 largest Malaysian public listed companies which include 20 GLCs. Results suggested that all sample companies provide CSR disclosure ranging from 34 to 1,846 number of sentences. Despite that, the quality of CSR disclosure is still low with a high dominance of declarative sentences. Among the six independent variables tested, only industry type and industrial competiveness are influencing CSR disclosure. Overall, the findings provide some support to the political economy theory and the concept of political visibility. Thus, the present study made some contribution to the CSR research, particularly in Malaysia. The present study also provides some indicator as to the current state of extent and quality of CSR disclosure in Malaysia. Future researchers are proposed to embark on a longitudinal analysis on CSR disclosure. In methodological aspect, future researchers are suggested to perform a triangulation research method in order to gain a more in-depth understanding on the extent and quality of CSR disclosure.
Download or read book Corporate Social Disclosure CSD of Construction Companies in Malaysia written by Mustaffa Mohamed Zain and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article examines the social and environmental disclosures of 37 construction companies listed on Malaysian Stock Exchange from 1998 to 2002. The main objective is to investigate the extent to which Malaysian construction companies disclose social and environmental information and to find out whether the amount of disclosure have relationship with the company's characteristics; size, profitability, leverage, and audit firm. The result provides strong evidence that total CSD is positively related to companies' size and profitability. This implies that larger and more profitable corporations disclose more social and environmental information signaling that they are responsible corporate citizen. Trend analysis of data further confirms that construction companies especially company majority own by 'corporate owner' in Malaysia are aware of their social responsibility but still at low level. However, the result of the current study rejects the assumption that total CSD is related to audit firm. The test also reveals that there exists no strong evidence to support the relationship between total CSD and leverage.
