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BOARD DIVERSITY CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM MALAYSIA LISTED COMPANIES


The hot corporate scandals and corruption also shows most company over-focusing on financial results and forget about other aspects of the business. The global outcry has been fervent with numerous high-profile environmental, health and safety corporate disasters in various developing countries. Plus, society today has growing essential for the business and company to be socially conscious therefore CSR and CSR disclosure is assumed to be corporate necessity. However, the board of directors are the one who go to decide whether CSR is corporate necessity and whether the company will practice or make initiative in CSR and CSR disclosure. Hence, the aims of this research is to measures the CSR disclosure level among public listed companies in the annual report. Secondly, to examine the impact of the board diversity characteristics (independent directors, gender diversity and age diversity) towards the CSR disclosure in public listed companies. Lastly, to identify the most influential board diversity characteristics that effects the CSR disclosure in public listed companies. The unit of analysis of this study is the targeted public listed company derived from Bursa Malaysia by taking the top 100 public listed companies according to market capitalization as at August 18, 2017. The data that have been collected analyzed using the statistical software tool SPSS 21.0 statistics. Hence, the finding showed that the level of public listed company’s CSR disclosure in practice is high with average 68 per cent. Besides, the proportion of board diversity characteristics which are independence directors and young director has no relationship with the level of public listed company’s CSR disclosure except for female directors

  • SITI NURATIQAH YAHAYA
  • January 2018
  • Master of Corporate Administration (MOCA)/GRAD ICSA
  • Shah Alam, Selangor
  • BILIK THESIS FSPPP
  • 24
  • Completed
Supervisor

List of Supervisor

DR TUAN NOORIANI BT TUAN ISMAIL

Senior Lecturer

Dr T. Nooriani is a senior lecturer at FSPPP, UiTM Shah Alam

Dr Tuan NoorianiDr TuanTuanNooriani
  • PhD in Corporate Administration
About

DiTIS is a short form of FSPPP’s Dissertations and Theses Inventory System. Since the establishment of FSPPP, the faculty has produced volumes of post-graduate and undergraduate dissertations and/or theses. Therefore, there is a dire need to establish a database to manage these high volumes of dissertations and theses.

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