Assessment of Social Responsibilities Reporting among Public Listed Companies in Consumer Product and Services Industries towards Society

Mohd Tarmizi Ibrahim, Wan Shafizah Hussain, Enylina Nordin and Mohd Hisham Johari
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Mohd Tarmizi Ibrahim: Faculty of Accountancy, University Technology MARA, Melaka
Wan Shafizah Hussain: 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, 1575-1581

Abstract: This paper focuses on the CSR disclosure among listed consumer products and services industry in Malaysia towards society. Increasing awareness of society in evaluating companies’ actions in maximizing profit has made companies have more social responsibilities. CSR initiatives have been used by companies discharging their fiduciary duties towards society over the years to gain support and positive perception as well as gain reputation. This study chooses a total of 20 companies’ annual reports over three years from 2021 until 2023 to analyze the frequency of CSR disclosures and initiatives in relation to society namely “environment†and “community-based program†. The CSR disclosures in an annual report being examined using qualitative research.

Date: 2024
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