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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Main Author:	Mohamed Zain, Mustaffa
Format:	Article
Language:	English
Published:	Faculty of Accountancy 2004
Subjects:	Malaysia Business communication. Including business report writing, business correspondence
Online Access:	http://ir.uitm.edu.my/id/eprint/11682/ http://ir.uitm.edu.my/id/eprint/11682/1/AJ_MUSTAFFA%20MOHAMED%20ZAIN%20NARJ%2004%201.pdf

id	uitm-11682
recordtype	eprints
spelling	uitm-116822016-09-21T04:19:11Z http://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 http://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. National Accounting Research Journal, 2 (1). pp. 89-112. ISSN 1675-753X
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Malaysia Business communication. Including business report writing, business correspondence
spellingShingle	Malaysia Business communication. Including business report writing, business correspondence Mohamed Zain, Mustaffa The driving forces behind Malaysian corporate social reporting / Mustaffa Mohamed Zain
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.
format	Article
author	Mohamed Zain, Mustaffa
author_facet	Mohamed Zain, Mustaffa
author_sort	Mohamed Zain, Mustaffa
title	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_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_sort	driving forces behind malaysian corporate social reporting / mustaffa mohamed zain
publisher	Faculty of Accountancy
publishDate	2004
url	http://ir.uitm.edu.my/id/eprint/11682/ http://ir.uitm.edu.my/id/eprint/11682/1/AJ_MUSTAFFA%20MOHAMED%20ZAIN%20NARJ%2004%201.pdf
first_indexed	2023-09-18T22:48:25Z
last_indexed	2023-09-18T22:48:25Z
_version_	1777417380263100416

The driving forces behind Malaysian corporate social reporting / Mustaffa Mohamed Zain

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