Corporate Social Reporting in Malaysia: an institutional perspective

Corporate Social Reporting in Malaysia: an institutional perspective An increasing trend is observed among Malaysian corporations in disclosing social and environmental information (ACCA, 2002). However, it is unclear as to why Malaysian companies produce Corporate Social Reports voluntarily. Extant literature reveals a gap in identifying an appropriate theory to adequately explain CSR. This study investigates the applicability of Institutional Theory to enable an understanding of the Malaysian CSR phenomenon. Interviews with senior management of ten Malaysian companies practicing CSR provide grounded qualititative data to determine motivations that influence CSR. This exploratory study provides evidence that Institutional Theory demonstrates a feasible explanation of CSR practice in Malaysia. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png World Review of Entrepreneurship, Management and Sustainable Development Inderscience Publishers

Corporate Social Reporting in Malaysia: an institutional perspective

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Publisher
Inderscience Publishers
Copyright
Copyright © Inderscience Enterprises Ltd. All rights reserved
ISSN
1746-0573
eISSN
1746-0581
Publisher site
See Article on Publisher Site

Abstract

An increasing trend is observed among Malaysian corporations in disclosing social and environmental information (ACCA, 2002). However, it is unclear as to why Malaysian companies produce Corporate Social Reports voluntarily. Extant literature reveals a gap in identifying an appropriate theory to adequately explain CSR. This study investigates the applicability of Institutional Theory to enable an understanding of the Malaysian CSR phenomenon. Interviews with senior management of ten Malaysian companies practicing CSR provide grounded qualititative data to determine motivations that influence CSR. This exploratory study provides evidence that Institutional Theory demonstrates a feasible explanation of CSR practice in Malaysia.

Journal

World Review of Entrepreneurship, Management and Sustainable DevelopmentInderscience Publishers

Published: Jan 1, 2007

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