Does Board of Directors Age, Gender, and Family Relationship Affect Companies Corporate Social Responsibility Initiative among Listed Consumer Product and Services Companies in Malaysia

Wan Shafizah Hussain, Mohd Tarmizi Ibrahim, Enylina Nordin and Mohd Hisham Johari
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Wan Shafizah Hussain: Faculty of Accountancy, University Technology MARA, Melaka
Mohd Tarmizi Ibrahim: Faculty of Accountancy, University Technology MARA, Melaka
Enylina Nordin: Faculty of Accountancy, University Technology MARA, Melaka
Mohd Hisham Johari: College of Creative Arts, University Technology MARA, Puncak Alam

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 10, 1344-1351

Abstract: The fall and emergence of corporate scandals in Malaysia, such as Perwaja Steel and SRC International Sdn Bhd, has made the public question the moral responsibilities of the Board of Directors (BOD) in managing and aligning business action and strategies with social responsibilities. This paper used legitimacy theory in analyzing the relationship between BOD characteristics, namely, “age,†“gender,†and “family relationship,†on corporate social responsibility (CSR) initiatives by analyzing its annual report using the qualitative method. A total of 20 companies from customer products and services are being selected in this study. The area CSR initiatives being examined in this study were related to environmental and community initiatives undertaken by the companies during the study period. This study will improve the BODs initiative in CSR and reduce the agency problem between BOD and stakeholders.

Date: 2024
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