Board Independence and Corporate Social Responsibility (CSR) Reporting in Malaysia

Ahmad Nurulyasmin Binti Ju; Rashid Afzalur; Gow Jeff

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Board Independence and Corporate Social Responsibility (CSR) Reporting in Malaysia

机译：马来西亚的董事会独立性和企业社会责任（CSR）报告

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This study aims to examine the influence of board independence on corporate social responsibility (CSR) reporting by publicly listed companies in Malaysia. Content analysis was used to determine the extent of CSR reporting. A reporting index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resources, Marketplace and Other. An Ordinary Least Square (OLS) regression was used to examine the relationship between board independence and firm CSR reporting. The results indicate that the association between board independence and company CSR reporting is industry specific. Overall, the empirical evidence partially supports agency theory.

机译：这项研究旨在研究董事会独立性对马来西亚上市公司的企业社会责任报告的影响。内容分析用于确定CSR报告的范围。根据六个主题制定了由51个项目组成的报告索引：一般，社区，环境，人力资源，市场和其他。使用普通最小二乘（OLS）回归检验董事会独立性与公司CSR报告之间的关系。结果表明，董事会独立性与公司CSR报告之间的关联是特定于行业的。总体而言，经验证据部分支持代理理论。

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《Australasian Accounting, Business and Finance Journal》 |2017年第2期|共25页
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Ahmad Nurulyasmin Binti Ju; Rashid Afzalur; Gow Jeff;
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Board Independence and Corporate Social Responsibility (CSR) Reporting in Malaysia

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