The driving forces behind Malaysian corporate social reporting / Mustaffa Mohamed Zain
Corporate social disclosure has, since the early seventies, attracted the interest of various user groups. As a result, a long history of research into corporate social disclosure practice is observable in developed countries particularly the United States and Western Europe. However, very little at...
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| Format: | Article |
| Language: | English |
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Faculty of Accountancy
2004
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| Online Access: | https://ir.uitm.edu.my/id/eprint/11682/ |
| _version_ | 1848803040989020160 |
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| author | Mohamed Zain, Mustaffa |
| author_facet | Mohamed Zain, Mustaffa |
| author_sort | Mohamed Zain, Mustaffa |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Corporate social disclosure has, since the early seventies, attracted the interest of various user groups. As a result, a long history of research into corporate social disclosure practice is observable in developed countries particularly the United States and Western Europe. However, very little attention has been focused on developing countries. This paper seeks to understand why corporations in Malaysia are disclosing social information in their annual report.
Semi structured personal interviews were conducted on ten companies from various sectors to find out the reasons for disclosure. A group of financial analysts were also interviewed to understand the need for information by third party. The interviews revealed that most companies are disclosing social information due to top management awareness together with a desire to comply with the
government's social policy and enhance corporate image. The study also highlights that while accountability seems to be the main emphasis for disclosing social information, legitimization of business cannot be ingored due to different market pressures, government policy and values from those of western countries. |
| first_indexed | 2025-11-14T21:32:56Z |
| format | Article |
| id | uitm-11682 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:32:56Z |
| publishDate | 2004 |
| publisher | Faculty of Accountancy |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-116822016-09-21T04:19:11Z https://ir.uitm.edu.my/id/eprint/11682/ The driving forces behind Malaysian corporate social reporting / Mustaffa Mohamed Zain Mohamed Zain, Mustaffa Malaysia Business communication. Including business report writing, business correspondence Corporate social disclosure has, since the early seventies, attracted the interest of various user groups. As a result, a long history of research into corporate social disclosure practice is observable in developed countries particularly the United States and Western Europe. However, very little attention has been focused on developing countries. This paper seeks to understand why corporations in Malaysia are disclosing social information in their annual report. Semi structured personal interviews were conducted on ten companies from various sectors to find out the reasons for disclosure. A group of financial analysts were also interviewed to understand the need for information by third party. The interviews revealed that most companies are disclosing social information due to top management awareness together with a desire to comply with the government's social policy and enhance corporate image. The study also highlights that while accountability seems to be the main emphasis for disclosing social information, legitimization of business cannot be ingored due to different market pressures, government policy and values from those of western countries. Faculty of Accountancy 2004 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/11682/1/AJ_MUSTAFFA%20MOHAMED%20ZAIN%20NARJ%2004%201.pdf Mohamed Zain, Mustaffa (2004) The driving forces behind Malaysian corporate social reporting / Mustaffa Mohamed Zain. (2004) National Accounting Research Journal <https://ir.uitm.edu.my/view/publication/National_Accounting_Research_Journal.html>, 2 (1). pp. 89-112. ISSN 1675-753X |
| spellingShingle | Malaysia Business communication. Including business report writing, business correspondence Mohamed Zain, Mustaffa The driving forces behind Malaysian corporate social reporting / Mustaffa Mohamed Zain |
| title | The driving forces behind Malaysian corporate social reporting / Mustaffa Mohamed Zain |
| title_full | The driving forces behind Malaysian corporate social reporting / Mustaffa Mohamed Zain |
| title_fullStr | The driving forces behind Malaysian corporate social reporting / Mustaffa Mohamed Zain |
| title_full_unstemmed | The driving forces behind Malaysian corporate social reporting / Mustaffa Mohamed Zain |
| title_short | The driving forces behind Malaysian corporate social reporting / Mustaffa Mohamed Zain |
| title_sort | driving forces behind malaysian corporate social reporting / mustaffa mohamed zain |
| topic | Malaysia Business communication. Including business report writing, business correspondence |
| url | https://ir.uitm.edu.my/id/eprint/11682/ |