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5. CSR Disclosures and Its Determinants: Evidence from Malaysian
Government Link Companies Nor hawani, Mustaffa M. Zain and Norashfah Hanim Al-Haj, 2011
The main aim of this study is to assess the level of corporate social responsibility CSR disclosure of 44 government-linked companies
GLCs listed on Bursa Malaysia and to ascertain the relationship of certain company characteristics; namely size, age, profitability and
leverage on the total CSR disclosure from the year 2005 to 2006. The major finding of this study is that the theme of disclosure has
shifted from human resource to marketplace. This is followed by human resource, community and, finally, environment. Ironically, companies are
not only disclosing good news, but also badnegative news. This study provides further evidence that is, to a certain extent, some GLCs have
influenced other companies’ practices to disclose CSR information. Company size was found to be positively significant associated with the
total disclosure. The remaining variables were found to be insignificant in explaining the total disclosure.
6. Multinational Corporations’ Corporate Social and Environmental
Disclosures CSED on Web Sites Prem Lal Joshi and Simon S.Gao, 2009
The purpose of this paper is to investigate multinational corporations’ MNCs voluntary practice of including corporate social
and environmental disclosure CSED on their web sites and
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characteristics that inspire MNCs to be more accountable in this regard. This study adopts discrimination analysis to test six hypotheses to
determine which variables influence the MNCs to post their CSED on the web sites. Data from a sample of 49 MNCs were analyzed with
STATISTICA. The independent variables tested include log of total assets size and log of total equity size, return on assets profitability,
debt ratio risk, auditor Big4 and non-Big4, country effect origin the USA or non-USA and industry effect manufacturing versus services.
The results show that companies with a strong equity base and in a good financial condition have a propensity to voluntarily disclose more
environmental information. For social disclosure, company size and the profitability are significant variables that influence CSED on websites..
These results are in line with evidence found in some prior studies.
7. Corporate Social Reporting: Empirical Evidence from Indonesia
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