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Article
Publication date: 1 February 2006

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb045827. When citing the article, please…

259

Abstract

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb045827. When citing the article, please cite: Mustaffa Mohamed Zain, Rashidah Mohammad, Mohd Rashidee Alwi, (2006), “Malaysian Corporate Responsibility Disclosure: Miscommunication Between Providers and Users of Information?”, Social Responsibility Journal, Vol. 2 Iss: 1, pp. 96 - 103.

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Social Responsibility Journal, vol. 2 no. 2
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 7 June 2011

Nor Hawani Wan Abd Rahman, Mustaffa Mohamed Zain and Norashfah Hanim Yaakop Yahaya Al‐Haj

The main aim of this study is to assess the level of corporate social responsibility (CSR) disclosure of 44 government‐linked companies (GLCs) listed on Bursa Malaysia and to…

5704

Abstract

Purpose

The main aim of this study is to assess the level of corporate social responsibility (CSR) disclosure of 44 government‐linked companies (GLCs) listed on Bursa Malaysia and to ascertain the relationship of certain company characteristics; namely size, age, profitability and leverage on the total CSR disclosure from the year 2005 to 2006.

Design/methodology/approach

Content analysis is deployed to determine CSR disclosure. A disclosure index consisting of 16 items was developed based on four general themes: human resource, marketplace, community and environment to assess the disclosure level. The relationship between company characteristics and total disclosure was examined using multiple linear regression analysis.

Findings

The major finding of this study is that the theme of disclosure has shifted from human resource to marketplace. This is followed by human resource, community and, finally, environment. Ironically, companies are not only disclosing good news, but also bad/negative news. This study provides further evidence that is, to a certain extent, some GLCs have influenced other companies' practices to disclose CSR information. Company size was found to be positively significant associated with the total disclosure. The remaining variables were found to be insignificant in explaining the total disclosure.

Originality/value

This is the first paper that looks into CSR activities, extent, themes and the determinants of CSR disclosure in the annual reports of Malaysian GLCs. The Malaysian Government, Bursa Saham, Security Commission and other relevant parties could take heed of the findings to further improve CSR awareness, practices and disclosures and quality in GLC.

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Social Responsibility Journal, vol. 7 no. 2
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 10 April 2017

Azlan Amran, Hasan Fauzi, Yadi Purwanto, Faizah Darus, Haslinda Yusoff, Mustaffa Mohamed Zain, Dayang Milianna Abang Naim and Mehran Nejati

This paper aims to explore social responsibility reporting of full-fledged Islamic banks in two developing countries, namely, Indonesia and Malaysia. Corporate social…

2745

Abstract

Purpose

This paper aims to explore social responsibility reporting of full-fledged Islamic banks in two developing countries, namely, Indonesia and Malaysia. Corporate social responsibility (CSR) has become an important aspect of business society. As such, companies have shown a growing interest in reporting their social and environmental initiatives.

Design/methodology/approach

Content analysis of the annual reports for three full-fledged local Islamic banks in Indonesia and three Islamic banks in Malaysia was carried out for the period of 2007-2011.

Findings

Results of the study revealed that CSR disclosure of Islamic banks has generally grown both in Malaysia and Indonesia. More specifically, it was found that workplace and community dimensions were the most highly disclosed areas by the Islamic banks in both countries.

Research limitations/implications

The current study provides a cross-cultural perspective on social responsibility disclosure in Islamic banks across two countries. The study is limited by investigating a five-year time frame.

Practical implications

By discussing the findings according to the stages of growth model for CSR, the authors suggest that Islamic banks can enhance their responsiveness, and transform their role from being CSR reporters of social responsibility to responders.

Originality/value

While the tenets of CSR have a lot in common with Islamic moral law (Shariah), little is known about CSR disclosure of Islamic banks.

Details

Journal of Financial Reporting and Accounting, vol. 15 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 1 May 2019

Nur Syuhada Jasni, Haslinda Yusoff, Mustaffa Mohamed Zain, Noreena Md Yusoff and Nor Syafinaz Shaffee

The present digital era has integrated the conventional telecommunications companies as service providers in this ever-competitive environment. Towards gaining business…

2047

Abstract

Purpose

The present digital era has integrated the conventional telecommunications companies as service providers in this ever-competitive environment. Towards gaining business competitiveness, businesses are operated from the stance of dynamic business model that places focus on both economic activities and, more importantly, value-added benefits. One essential value embedded into business strategies refers to the aspect of sustainability in conjunction to environmental social governance (ESG). Within the context of Malaysia, ESG practices have been expected to grow rapidly in years to come, along with the vision of becoming a digital economy nation, by 2050. The continuous discussions appear to support the significance of implementing ESG practices amidst organizations, which in turn, could enhance a more sustainable economic growth for the country. Although many studies have probed into the dimensions of ESG, little attention has been given to the ESG practices incorporated into business strategy agenda.

Design/methodology/approach

This paper combed through the literature to retrieve the multi-dimensions of ESG concepts, as well as related in-depth insights into ESG disclosures amongst leading companies established in Malaysia. As for the research design, this study used the content analysis method and the ESG Grid as the benchmarking tool to explore superior commitments amongst its peers.

Findings

As a result, this study stumbled upon two major outcomes: the pattern of ESG disclosures in telecommunications industry and the approaches in implementing ESG practices in telecommunications companies. These two aspects appear essential to establish a competitive advantage, apart from addressing the issues raised by concerned stakeholders.

Research limitations/implications

Future studies may explore deeper into comprehending the ESG practices by using the interview method and incorporating other industry or arena.

Practical implications

The decisions made by the companies to invest in ESG practices mark the ability of a company in devising viable survival strategies within the industry.

Originality/value

Hence, this study offers several vital insights into the practical value to learn from the best experiences, aside from analyzing the current progress of ESG practices within the context of developing nation.

Details

Social Responsibility Journal, vol. 16 no. 2
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 1 January 2006

Mustaffa Mohamed Zain, Rashidah Mohammad and Mohd Rashidee Alwi

As concerns for accountability, social responsibility and the environment grow, users of the financial reports expect more social information to be included in the financial…

541

Abstract

As concerns for accountability, social responsibility and the environment grow, users of the financial reports expect more social information to be included in the financial statements for decision‐makings. Although the amount of social information has increased over the past decades, it has not yet fulfilled the needs of the users. This paper identifies the miscommunication between providers and users of information as the main reason for the failure. The preparers of financial report do not appear to be in communication with the users and visa‐versa The preparers seldom provide the information needed by the users and the users seldom communicate to the preparers the information they require. It then gives suggestions and recommendations to bridge this gap. In order to bridge this gap, the co‐operation from all parties involved is greatly necessary. The users have to identify the kind of information they need and the importance of the preparers to communicate what information they can realistically provide. To make sure that the information provided is accurate and credible, the accounting profession has to play a role in formulating guidelines and standards. The profession needs to communicate with the universities and academicians in their effort to develop a suitable curriculum to link teaching with research. Universities on the other hand need to develop a curriculum that fits with what is practiced and is foreseen will be practiced. Apart from re‐educating the public and companies on the importance of moral, ethical and religious values the government will have to weigh and decide whether to impose environmental regulations or not. On part of the companies, they will have to be more aware of the social responsibilities, develop training programs in order to educate the staff and the community about social responsibilities.

Details

Social Responsibility Journal, vol. 2 no. 1
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 5 October 2010

Yussri Sawani, Mustaffa Mohamed Zain and Faizah Darus

This paper aims to examine the development and evolution of sustainability reporting and assurance practices in Malaysia to identify the current practice and trend of reporting…

4571

Abstract

Purpose

This paper aims to examine the development and evolution of sustainability reporting and assurance practices in Malaysia to identify the current practice and trend of reporting and the level of awareness on assurance on sustainability reporting in Malaysia.

Design/methodology/approach

Interviews and questionnaire surveys were used to obtain respondents' perceptions on issues related to sustainability reporting and assurance practices among the ACCA‐MeSRA (Malaysian Environmental and Social Reporting Award) participants in 2007 coupled with content analysis of corporate annual reports and other standalone reports.

Findings

Results from the study provide evidence that most of the information relating to sustainability disclosure reported is integrated in the annual report and with no assurance statement due to low level of awareness and the absence of legislative pressure to commission the practice. The study indicates that companies applied selective reporting on issues relating to monetary contribution predominantly due to minority shareholders' insistence on better return for their investment.

Research limitations/implications

The nature of this study is exploratory and focuses on the evolution of sustainability reporting from the current state of corporate responsibility reporting and the availability of assurance practices in Malaysia. Findings in the study revealed several issues that require further analysis to identify significant factors that would influence sustainability reporting and assurance practices.

Practical implications

This study creates interest in the sustainability reporting and assurance practices in the Asian developing countries as its adaptation is far from developed.

Originality/value

This paper presents preliminary insights of the current trend and future direction of sustainability reporting and assurance in Malaysia.

Details

Social Responsibility Journal, vol. 6 no. 4
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 6 January 2004

Mustaffa Mohamed Zain

Corporate social disclosure has, since the early seventies, attracted the interest of various user groups. As a result, a long history of research into corporate social disclosure…

467

Abstract

Corporate social disclosure has, since the early seventies, attracted the interest of various user groups. As a result, a long history of research into corporate social disclosure practice is observable in developed countries particularly the United States and Western Europe. However, very little attention has been focused on developing countries. This paper seeks to understand why corporations in Malaysia are disclosing social information in their annual report. Semi structured personal interviews were conducted on ten companies from various sectors to find out the reasons for disclosure. A group of financial analysts were also interviewed to understand the need for information by third party. The interviews revealed that most companies are disclosing social information due to top management awareness together with a desire to comply with the government’s social policy and enhance corporate image. The study also highlights that while accountability seems to be the main emphasis for disclosing social information, legitimization of business cannot be ignored due to different market pressures, government policy and values from those of western countries.

Details

Journal of Financial Reporting and Accounting, vol. 2 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 8 March 2011

Suaini Othman, Faizah Darus and Roshayani Arshad

The purpose of this paper is to analyse whether coercive isomorphism as imposed by regulatory authorities is an effective mechanism to promote a company's CSR reputation in a…

6381

Abstract

Purpose

The purpose of this paper is to analyse whether coercive isomorphism as imposed by regulatory authorities is an effective mechanism to promote a company's CSR reputation in a developing country. The study seeks to consider the determinants of CSR reporting as such factors are deemed to influence the external perception of reputation.

Design/methodology/approach

The study employs institutional theory as the basis for explaining corporate responsible behaviour. In total, 117 companies in “three sensitive industries” for the year 2007 were selected. CSR reputation is analyzed based on a self‐constructed index.

Findings

Based on regression analysis, the study found that regulatory efforts are significant mechanisms in promoting CSR reputation. Surprisingly, these companies in the “sensitive industry” seem to neglect the importance of environmental reputation. However, institutional owners regard CSR reporting as a means to enhance their CSR reputation, while family‐owned companies do not appear to consider CSR reporting as an important channel to boost their reputation.

Research limitations/implications

The study only considers information from annual reports and the sample is limited to only three sectors that are regarded as “sensitive industries”.

Practical implications

Regulatory efforts have the prospect to become a significant force in promoting CSR reporting, as well as advancing CSR strategies in managing a company's reputation.

Originality/value

This study focuses on companies in a developing country in an attempt to understand the relationship between CSR reporting and companies' reputation. It adds substantially to the existing literature, the focus of which is mainly on CSR issues in developed countries. The study also provides an objective methodology in measuring CSR reputation.

Details

Social Responsibility Journal, vol. 7 no. 1
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 25 February 2014

Faizah Darus, Yussri Sawani, Mustaffa Mohamed Zain and Tamoi Janggu

This study explores the factors that impede the growth of the voluntary adoption of independent corporate social responsibilities assurance (CSRA) practices among manufacturing…

2132

Abstract

Purpose

This study explores the factors that impede the growth of the voluntary adoption of independent corporate social responsibilities assurance (CSRA) practices among manufacturing companies in Malaysia. Despite the argument that independent CSRA appraisals would improve the credibility of information disclosed, the majority of CSR reports in Malaysia are still not independently assured. The aim of this study is to understand the factors that impede CSRA practices among public-listed manufacturing companies in Malaysia. The theory of reasoned action was used to underpin arguments on the reluctance of managers to undertake CSRA.

Design/methodology/approach

Online questionnaire surveys were employed to obtain respondents' perceptions on the factors that hinder CSRA practices. The target respondents comprised of CSR managers, corporate communications executives and customer relations personnel.

Findings

This study provides evidence that the behavioural reluctance of managers to undertake CSRA was due to their attitudes and subjective norms towards independence assurance. The subjective norms due to the risk towards corporate reputation and the exposure to public scrutiny were the main factors that impede CSRA practices among manufacturing companies in Malaysia. The managers' attitude towards cost, data management systems and the uncertainty of the merits of CSRA were also compelling factors that hinder independent CSRA. These factors seemed to override incentives to provide credible information to stakeholders.

Research limitations/implications

The findings of the study are limited to the perceptions of CSR managers, corporate communications executives and customer relations personnel responsible for CSR activities of the manufacturing industries in Malaysia. The results of the study suggest that further initiatives or pressure from stakeholders or regulatory authorities may be needed to convince the companies of the benefits of undertaking third-party assurance practices as such actions would provide a platform for the companies to enhance the credibility of their CSR reporting.

Practical implications

The findings gleaned from this study would be of interest to the relevant corporate bodies and regulatory authorities with a view to formulating strategies to improve CSRA practices among organisations in Malaysia.

Originality/value

The findings from the study offer initial insights into the impediments to CSRA practices in an emerging economy. It adds substantially to the existing literature that focuses mainly on CSRA practices in developed countries.

Details

Managerial Auditing Journal, vol. 29 no. 3
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 26 July 2019

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

355

Abstract

Purpose

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

Design/methodology/approach

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Findings

ESG practices are being viewed as a significant step towards gaining a competitive advantage, as well as making economies more resilient to economic downturns. This brief looks at ESG within the Malaysian telecommunications market.

Originality/value

The briefing saves busy executives, strategists, and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Details

Strategic Direction, vol. 35 no. 9
Type: Research Article
ISSN: 0258-0543

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