Corporate social responsibility disclosure of Malaysian shariah public listed companies

Aziz, Muhamad Fikri and Haron, Razali (2020) Corporate social responsibility disclosure of Malaysian shariah public listed companies. In: Persidangan Antarabangsa Sains Sosial dan Kemanusiaan Kali ke-5 (PASAK 2020), 24th-25th November 2020, Bangi, 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 (Unpublished)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. This research aims to examine the level of CSRD of top 50 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 further encouragement from the government, NGOs 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:	4581/85530 Presented via online
Uncontrolled Keywords:	CSRD, content analysis, shariah companies
Subjects:	BPH Islamic Economics H Social Sciences > HG Finance > HG3368 Islamic Banking and Finance H Social Sciences > HG Finance > HG4001 Financial management. Business finance. Corporation finance.
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:	03 Dec 2020 21:54
Last Modified:	03 Dec 2020 21:54
URI:	http://irep.iium.edu.my/id/eprint/85530

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