Title: Corporate social responsibility practices, ISO 26000 efforts and CSR performance in Malaysian automotive industry

Authors: Nursyazwani Mohd Fuzi; Nurul Fadly Habidin; Auni Fatin Nadia Chiek Desa; Farah Izzaida Mohd Zamri; Siti Norhafizan Hibadullah

Addresses: Departments of Accounting and Finance, Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, 35900 Tanjung Malim, Perak, Malaysia ' Department of Management and Leadership, Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, 35900 Tanjung Malim, Perak, Malaysia ' Departments of Accounting and Finance, Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, 35900 Tanjung Malim, Perak, Malaysia ' Departments of Accounting and Finance, Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, 35900 Tanjung Malim, Perak, Malaysia ' Departments of Accounting and Finance, Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, 35900 Tanjung Malim, Perak, Malaysia

Abstract: CSR practices and ISO 26000 are important as drivers for the automotive industry to become more efficient and effective that can improve CSR performance. In order to meet CSR practices and CSR performance requirement, the automotive industry need to implement ISO 26000 efforts. The main purpose of this study is to review the structural relationship between CSR practices, ISO 26000 and CSR performance in Malaysian automotive industry. The structural equation modelling (SEM) has been proposed for conceptual model of this study. Based on the proposed conceptual model and review, research hypotheses were developed. The paper culminates with opportunities for future research work.

Keywords: CSR practices; ISO 26000; CSR performance; environmental performance; corporate governance; social performance; standards; corporate social responsibility; structural equation modelling; SEM; automobile industry; Malaysia; automotive manufacturing.

DOI: 10.1504/IJMFA.2013.058550

International Journal of Managerial and Financial Accounting, 2013 Vol.5 No.3, pp.277 - 293

Published online: 21 Oct 2014 *

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