The Effect of Firm and Corporate Governance Characteristics towards Online CSR Disclosure in Malaysia

• Published in: Global business and management research Vol. 10; no. 2; p. 75
• Main Authors: Azman, Nik Amalena Najebah Nik, Roslan, Farisya Ilani, Hamza, Nur Ameera Rosliza, Azmi, Nur Amirah Hannah Md, Manaf, Nur Farhanah Abdul
• Format: Journal Article
• Language: English
• Published: Global Business and Management Research: An International Journal 01.04.2018
• Subjects: Malaysia
• ISSN: 1947-5667; 1947-5667

Purpose: The study is conducted to examine the effect of firm and corporate governance characteristics towards online corporate social responsibility (CSR) disclosure in Malaysia.Design/methodology/approach: By using simple random technique, 260 samples are selected from the 806 public listed companies (PLCs) in the Main Market of Bursa Malaysia.Findings: The result for this study finds that only firm size and board size give a significant effect towards the online CSR disclosure. Meanwhile, all the other characteristics not contributed to the online CSR disclosure.Research limitations/implications: This study was conducted in a short period of time and there might be different in interpretation of index. The finding about the result might be slightly different. There is limitation in term of access for certain journal.Practical implications: The board and the company might be able to determine the important factors that will affect the online CSR disclosure and will able to provide a better reputation to the company in the future.Keywords: Online CSR Disclosure, Firm Characteristics, Corporate Governance Characteristics, Agency Theory