Article2010

Corporate social responsibility disclosure and its relation on institutional ownership

M.Soc.Sc Samsubar Saleh · Norhayah Zulkifli · Rusnah Muhamad

222 citations0/0 files storedManagerial Auditing Journal

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

Purpose The aim of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to institutional ownership (IO) of Malaysian public listed companies (PLCs). Design/methodology/approach Testing of hypotheses have been conducted by applying multivariate regression techniques utilizing longitudinal data analysis of companies' annual reports. Two well‐established models, the fixed effects model and random effects model are conducted in this paper. Findings Results which confirmed earlier estimations indicated that there are positive and significant relationships between CSR disclosure (CSRD) and IO. This result suggests that Malaysian PLCs are able to attract and maintain their institutional investors while they engage in social activities. Practical implications Companies should be encouraged to be involved in CSR activities as one of their strategies in attracting investment as well as to improve their reputation and image. Originality/value Most studies on CSRD in Malaysia pertain to the analysis of such reporting and motivations of managers towards CSRD. This paper conducts a comprehensive empirical research on the relationship between CSRD and IO in Malaysian PLCs.

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References

1995Corporate social and environmental reporting 1988CORPORATE SOCIAL RESPONSIBILITY AND FIRM FINANCIAL PERFORMANCE.1997CORPORATE SOCIAL PERFORMANCE AND ORGANIZATIONAL ATTRACTIVENESS TO PROSPECTIVE EMPLOYEES.1994The Politics of Stakeholder Theory: Some Future Directions 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory 1996Some determinants of social and environmental disclosures in New Zealand companies 2003The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach 2007Stakeholder influence capacity and the variability of financial returns to corporate social responsibility

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