Board compositions and social reporting: evidence from Malaysia

Ridzwana Mohd-Said, Lim Teck Shen, Hairul Suhaimi Nahar and Rosmila Senik

International Journal of Managerial and Financial Accounting, 2018, vol. 10, issue 2, 128-143

Abstract: Corporate social responsibility (CSR) and corporate governance (CG) are principal elements of a firm's business strategy in ensuring corporate success and sustainability. The interface of CG and CSR is a subject of growing research agenda academically given the availability of diverse structures and variables in governance knowledge repertoire. In this research, we examine the effect of board characteristics (board size, size of independent non-executive directors and composition of female directors) on CSR practises in the Malaysian context. The results indicate that female directors are unique governance determinant of enhanced CSR disclosure, systematically adding credence to the gender-based argument of having more female board representation. This study adds to the mosaic of knowledge regarding the influence of selected CG attributes on CSR reporting. Applying the hierarchical multiple regression analysis to data sourced from selected Malaysian listed firms, the results are arguably informative for various strategic policy recommendations.

Keywords: board compositions; corporate social responsibility disclosure; Malaysia. (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (7)

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