Title: Corporate Social Reporting in Malaysia: an institutional perspective

Authors: Azlan Bin Amran, S. Susela Devi

Addresses: School of Management, 11800, University Science Malaysia, Penang, Malaysia. ' School of Management, 11800, University Science Malaysia, Penang, Malaysia

Abstract: An increasing trend is observed among Malaysian corporations in disclosing social and environmental information (ACCA, 2002). However, it is unclear as to why Malaysian companies produce Corporate Social Reports voluntarily. Extant literature reveals a gap in identifying an appropriate theory to adequately explain CSR. This study investigates the applicability of Institutional Theory to enable an understanding of the Malaysian CSR phenomenon. Interviews with senior management of ten Malaysian companies practicing CSR provide grounded qualititative data to determine motivations that influence CSR. This exploratory study provides evidence that Institutional Theory demonstrates a feasible explanation of CSR practice in Malaysia.

Keywords: corporate social reporting; CSR; Malaysia; institutional theory; qualitative; corporate governance; motivation.

DOI: 10.1504/WREMSD.2007.012128

World Review of Entrepreneurship, Management and Sustainable Development, 2007 Vol.3 No.1, pp.20 - 36

Published online: 23 Jan 2007 *

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