Corporate Governance and Corporate Social Responsibility Disclosures: An Emphasis on the CSR Key Dimensions

Haslinda Yusoff ； Alia Dalila Abdul Jamal ； Faizah Darus

《Journal of Accounting and Auditing Research & Practice》 2016卷 (2016/12) Pp. 112-125

https://doi.org/10.5171/2016.476550

摘要

Purpose: This study explores the possible effects of Corporate Governance (CG) on Corporate Social Responsibility Disclosures (CSRD) practices, based on four CSR key dimensions, amongst publicly listed companies in Malaysia. Design/methodology/approach: The study considers corporate governance mechanisms which include board independence, board size, board meetings and board gender in understanding companies' CSRD practices. Using content analysis, the annual reports of 85 selected non-financial companies have been reviewed, covering a 3-year time frame i.e. 2011-2013. Findings: Steady improvements on CSRD practices amongst the companies are evident over the three years period of study. Mixed results have been found relating to the relationship between CG and CSRD in the CSR key dimensions i.e. Marketplace, Workplace, Community and Environment. Specifically, the primary findings of the study relate to the significant relationships discovered for board independence-community, board size-workplace and environment, and board meetings-marketplace relationships. Research Implications: The study results offer insights about the potential influence of corporate governance structure on greater CSR disclosure practice in accordance to the specific dimension. Paper type: Research paper

關鍵字

Corporate governance ； Disclosure ； CSR dimensions ； Content Analysis