Determinants Of CSR Disclosure : A Study On The Listed FMCG Companies In Bursa Malaysia

Van, Tze Jing (2016) Determinants Of CSR Disclosure : A Study On The Listed FMCG Companies In Bursa Malaysia. Project Report. UTeM, Melaka, Malaysia. (Submitted)

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Abstract

As the rising of the corporate social responsibilities (CSR) is becoming a concern since the millennium year, most of the companies especially large or public listed companies in Bursa Malaysia started to implement the projects of CSR. However, there are not much of those companies willing to disclose their CSR information to the public. Therefore, this endeavour is to investigate the content of CSR in annual reports and examine the relationship between determinants and CSR disclosure of listed FMCG companies in Bursa Malaysia. This is a quantitative research, which involve content analysis since it adopted annual reports as main data resources. CSR information, financial report and organisation information are going to be extracted to reckon the relationships between the variables and CSR disclosure by using CSR index, Pearson Correlation and multiple regression. Result based on the analysis indicated that only two variables were positively and significantly correlated with the CSR disclosure, which namely profits earned and independent directors. The top three elements that the most disclosed by these companies are general philanthropy, community programs and employee welfare. The limitations in this study included one single industry is restricted and the sources are attainable in annual reports and web sites only. This study is important and useful to those companies who take into consideration in identifying governance characteristics that will enhance the CSR disclosure. Not only that, this study also helps company in business decision making as this provide the extent of CSR disclosure of the industry. The understanding of the variables that affect the CSR disclosure may help in increase the degree of CSR disclosure as mentioned that CSR disclosure in Malaysia is in nascent stage.

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