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Level of corporate social responsibility disclosure of shariah PLCs in Malaysia

Aziz, Muhamad Fikri and Haron, Razali (2021) Level of corporate social responsibility disclosure of shariah PLCs in Malaysia. Journal of Global Business and Social Entrepreneurship, 7 (20). pp. 137-150. E-ISSN 24621714

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Corporate social responsibility disclosure (CSRD) has emerged as a critical issue, with an increasing number of studies being conducted in both developed and developing countries. Accordingly, this study aims to examine the level of CSRD of Shariah PLCs in Malaysia. 175 Shariah PLCs listed on Bursa Malaysia's Main Market from year 2007 to 2017 were chosen as a sample. The level of disclosure is measured using newly developed content analysis. The results show that the level of CSRD of Shariah PLCs in Malaysia is increasing but still at a low level. The "community" theme is the most CSR items disclosed, while "workplace" theme is the least CSR item disclosed in the annual report. There is a need for more encouragement from the Malaysian government or regulatory bodies to encourage all PLCs to report their CSR activities in the annual report.

Item Type: Article (Journal)
Additional Information: 4581/89274
Uncontrolled Keywords: CSRD, Shariah PLCs
Subjects: H Social Sciences > HG 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: 14 Apr 2021 14:29
Last Modified: 14 Apr 2021 14:29
URI: http://irep.iium.edu.my/id/eprint/89274

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