Level of corporate social responsibility disclosure of Malaysian Shariah public listed companies

Aziz, Muhamad Fikri and Haron, Razali (2020) Level of corporate social responsibility disclosure of Malaysian Shariah public listed companies. In: 22nd Malaysian Finance Association Conference 2020 (MFAC 2020), 17th-19th November 2020, Shah Alam, Selangor. (Unpublished)

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Abstract

Corporate social responsibility disclosure (CSRD) is a crucial tool for communicating with stakeholders regarding a company's social responsibility activities. All CSR information will be disclosed in the annual report. This research aims to examine the level of CSRD of 175 annual reports of Malaysian Shariah Public Listed Companies (MSPLCs) listed in the Bursa Malaysia from 2007 to 2017. The level of disclosure is measured using newly developed content analysis. The results show that the level of CSRD of MSPLCs is increasing but still at a low level. The "community" theme is the most CSR items disclosed, while "marketplace" theme is the least CSR item disclosed in the annual report. There is a need for further encouragement from the government or Bursa Malaysia to attract all PLCs in Malaysia to disclose their CSR activities in the annual report.

Item Type:	Conference or Workshop Item (Plenary Papers)
Additional Information:	4581/84938 Presentation via online
Uncontrolled Keywords:	Corporate social responsibility disclosure (CSRD), CSR, Malaysian Shariah Public Listed Companies (MSPLCs)
Subjects:	H Social Sciences > HB Economic Theory > HB126.4 Islamic Economics H Social Sciences > HG Finance > HG4001 Financial management. Business finance. Corporation finance. H Social Sciences > HJ Public Finance > HJ1438 Public Finance In Islam
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Institute of Islamic Banking & Finance (IIiBF)
Depositing User:	Dr. Razali Haron
Date Deposited:	20 Nov 2020 15:33
Last Modified:	20 Nov 2020 15:33
URI:	http://irep.iium.edu.my/id/eprint/84938

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