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Board compositions and social reporting: evidence from Malaysia

Author

Listed:
  • Ridzwana Mohd-Said
  • Lim Teck Shen
  • Hairul Suhaimi Nahar
  • Rosmila Senik

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.

Suggested Citation

  • Ridzwana Mohd-Said & Lim Teck Shen & Hairul Suhaimi Nahar & Rosmila Senik, 2018. "Board compositions and social reporting: evidence from Malaysia," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 10(2), pages 128-143.
    • Handle: RePEc:ids:injmfa:v:10:y:2018:i:2:p:128-143
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    Citations

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    Cited by:

    1. Paul Arkoh & Antonio Costantini & Francesco Scarpa, 2024. "Determinants of sustainability reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1578-1597, May.
    2. Ines Ben Jazia & Maali Kachouri, 2024. "Board Size as a Mediator in the Relationship Between Corporate Social Responsibility and Audit Quality: Insights from Europe," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 91-112.
    3. Mariasole Bannò & Emilia Filippi & Sandro Trento, 2023. "Women in top echelon positions and their effects on sustainability: a review, synthesis and future research agenda," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 181-251, March.
    4. Maya Novitasari & Anggita Langgeng Wijaya & Nindya Mariana Agustin & Ardi Gunardi & Leo‐Paul Dana, 2023. "Corporate social responsibility and firm performance: Green supply chain management as a mediating variable," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 267-276, January.
    5. Kofi Mintah Oware & Harshitha Moulya & Thathaiah Mallikarjunappa, 2024. "Corporate social responsibility assurance, board characteristics and social performance disclosure. Evidence of listed firms in India," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(2), pages 1707-1721, April.
    6. E. Chuke Nwude & Comfort Amaka Nwude, 2021. "Board Structure and Corporate Social Responsibility: Evidence From Developing Economy," SAGE Open, , vol. 11(1), pages 21582440209, January.
    7. Kim Beasy & Fred Gale, 2020. "Disrupting the Status-Quo of Organisational Board Composition to Improve Sustainability Outcomes: Reviewing the Evidence," Sustainability, MDPI, vol. 12(4), pages 1-18, February.

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