文章基本信息

标题：Corporate Social Responsibility Disclosure in an Emerging Market: A Longitudinal Analysis Approach
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作者：Mustaruddin Saleh
期刊名称：International Business Research
印刷版ISSN：1913-9004
电子版ISSN：1913-9012
出版年度：2009
卷号：2
期号：1
页码：131
DOI：10.5539/ibr.v2n1P131
出版社：Canadian Center of Science and Education
摘要：This study provides empirical evidence on Corporate Social Responsibility Disclosure (CSRD) practices in Malaysia. It uses longitudinal data analysis for the period 1999 to 2005, and, a sample size of 200 firms chosen from the highest market capitalisation of public listed companies on the Bursa Malaysia. The results of the analysis reveal that CSRD received modest attention from most surveyed companies in their annual reports, in terms of allocated space and subjects covered. The themes generally disclosed across the four categories were employee relations and community involvement, whereas, environmental disclosure requires much more attention from Malaysian firms. Findings were supported by previous studies that CSRD is at an emerging stage for Malaysian public companies.