马来西亚公司的社会信息披露与治理

IF 0.7 Q4 BUSINESS
Pei Sze Ng, Asri Marsidi
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引用次数: 0

摘要

本研究的目的是研究公司治理机制和企业社会责任(CSR)披露之间的关系在马来西亚证交所马来西亚领先的公司。该研究是由于相对较低的认识和不一致,特别是在马来西亚的企业社会责任披露进行。该研究使用年度报告和数据流来收集2015年马来西亚交易所50家马来西亚顶级公司的数据。多元分析表明,审计委员会专业知识和外资持股与马来西亚企业社会责任披露存在显著关系。从这个意义上说,对公司治理特征有清晰的认识可以增加对受尊重的利益相关者的社会责任信息披露。因此,本研究对理论、文献和实践都有一定的贡献。从这一角度出发,本研究强调了健全的公司治理结构对于加强企业社会责任信息披露的重要性。总的来说,研究的结果对企业参与者、公司、相关法定机构以及其他相关方都是有价值的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Social Disclosure and Governance Among Malaysian Corporations
The objective of the study is to examine the relationship between corporate governance mechanisms and corporate social responsibilities (CSR) disclosure among Malaysian leading corporations on Bursa Malaysia. The research is carried out due to the relatively low awareness and inconsistency with respect to the CSR disclosure particularly in Malaysia. The study uses the annual reports and data stream to collect the data of 50 Malaysian top corporations on Bursa Malaysia in 2015. The multivariate analysis suggests that the audit committee expertise and the foreign shareholding have significant relationships with CSR disclosure in Malaysia. In this sense, having a clear understanding on the corporate governance characteristics is perceived as able to increase the disclosure of CSR information to the respected stakeholders. The study therefore contributes to the theories, literature and practice. In this perspective, the study highlights the importance of having a sound corporate governance structure in enhancing CSR information disclosure. In overall, the results of the study can be regarded as valuable to the corporate players, corporations, relevant statutory authorities as well as other related parties.
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来源期刊
CiteScore
1.80
自引率
10.00%
发文量
72
期刊介绍: International Journal of Business and Society (IJBS) is an international scholarly journal devoted in publishing high-quality papers using multidisciplinary approaches with a strong emphasis on business, economics and finance. It is a triannual journal published in April, August and December and all articles submitted are in English. Our uniqueness focus on the impact of ever-changing world towards the society based on our niche area of research. IJBS follows a double-blind peer-review process, whereby authors do not know reviewers and vice versa. The journal intends to serve as an outlet with strong theoretical and empirical research and the papers submitted to IJBS should not have been published or be under consideration for publication elsewhere.
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