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首页> 外文期刊>Corporate Board: Role, Duties & Composition >BOARD MEETING FREQUENCY AND CORPORATE SOCIAL RESPONSIBILITY (CSR) REPORTING: EVIDENCE FROM MALAYSIA
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BOARD MEETING FREQUENCY AND CORPORATE SOCIAL RESPONSIBILITY (CSR) REPORTING: EVIDENCE FROM MALAYSIA

机译：董事会会议频率和企业社会责任（CSR）报告：来自马来西亚的证据

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This study aims at determining the effectiveness of board meeting frequency on Corporate Social Responsibility (CSR) reporting by public listed companies on the Main Market of Bursa Malaysia. A CSR reporting index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resource, Marketplace and Other. A content analysis was used to determine the extent of CSR reporting. An Ordinary Least Square (OLS) regression was employed in determining the association between board meeting frequency and CSR reporting. The finding of the study is that advising tendency (frequency of board meetings) is not associated with CSR reporting. Overall this study strengthens the idea that advising tendency of the board is essential to companies in order to safeguard all stakeholders’ interests. Accordingly, regulators and policymakers should be more stringent in monitoring company’s conformance towards regulations. This study provides a new avenue of knowledge and contributes to the literature on the practices of the board of directors and corporate social responsibility reporting in the context of a semi-developed country.
机译：这项研究旨在确定董事会会议频率对大马交易所主要市场上公开上市公司的企业社会责任（CSR）报告的有效性。根据六个主题制定了由51个项目组成的CSR报告指数：一般，社区，环境，人力资源，市场和其他。内容分析用于确定CSR报告的范围。使用普通最小二乘（OLS）回归确定董事会会议频率与CSR报告之间的关联。该研究的发现是，建议趋势（董事会会议的频率）与CSR报告无关。总体而言，这项研究强化了这样一种观念，即董事会的发展趋势对公司至关重要，以维护所有利益相关者的利益。因此，监管机构和政策制定者应更加严格地监控公司对法规的遵守情况。这项研究提供了一种新的知识途径，并为半发达国家背景下的董事会实践和企业社会责任报告方面的文献做出了贡献。

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