Article2007

Corporate Social Reporting in Malaysia: an institutional perspective

78 citations0/0 files storedWorld Review of Entrepreneurship Management and Sustainable Development

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Corporate Social Responsibility Reporting Environmental Sustainability in Business Corporate Social Responsibility and Sustainability

Abstract

An increasing trend is observed among Malaysian corporations in disclosing social and environmental information (ACCA, 2002). However, it is unclear as to why Malaysian companies produce Corporate Social Reports voluntarily. Extant literature reveals a gap in identifying an appropriate theory to adequately explain CSR. This study investigates the applicability of Institutional Theory to enable an understanding of the Malaysian CSR phenomenon. Interviews with senior management of ten Malaysian companies practicing CSR provide grounded qualititative data to determine motivations that influence CSR. This exploratory study provides evidence that Institutional Theory demonstrates a feasible explanation of CSR practice in Malaysia.

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References

1994Handbook of Qualitative Research 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1990Qualitative evaluation and research methods 1995Managing Legitimacy: Strategic and Institutional Approaches 1996Qualitative data analysis (2nd ed)2000WHY COMPANIES GO GREEN: A MODEL OF ECOLOGICAL RESPONSIVENESS.2002Introduction 1987The Adolescence of Institutional Theory

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