Can less environmental disclosure have a legitimising effect? Evidence from Africa

C De Villiers, CJ Van Staden - Accounting, organizations and society, 2006 - Elsevier
Organizational legitimacy theory predicts that corporations will do whatever they regard as
necessary in order to preserve their image of a legitimate business with legitimate aims and …

Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia

M Saleh, N Zulkifli, R Muhamad - Managerial auditing journal, 2010 - emerald.com
Corporate social responsibility disclosure and its relation on institutional ownership: Evidence
from public listed companies in Malaysia | Emerald Insight Books and journals Case studies …

The impact of government and foreign affiliate influence on corporate social reporting: The case of Malaysia

A Amran, S Susela Devi - Managerial Auditing Journal, 2008 - emerald.com
Purpose–This paper seeks to investigate the influence of government and foreign affiliates,
particularly; multinational companies on corporate social reporting (CSR) development in an …

Carrot or stick: CSR disclosures by Southeast Asian companies

C Arena, R Liong, P Vourvachis - … Accounting, Management and …, 2018 - emerald.com
Purpose Motivated by legitimacy theory, this paper aims to examine comprehensively
corporate social responsibility (CSR) disclosure in Southeast Asian (Association of …

A meta-review of SEAJ: The past and projections for 2020 and beyond

O Moses, FJ Mohaimen… - Social and Environmental …, 2020 - Taylor & Francis
ABSTRACT Social and Environmental Accountability Journal (SEAJ) made notable progress
as a specialist journal for disseminating social and environmental accounting research …

Corporate social reporting in Malaysia: a case of mimicking the West or succumbing to local pressure

A Amran, AK Siti‐Nabiha - Social Responsibility Journal, 2009 - emerald.com
Purpose–The primary objective of this paper is to explore and interpret the perceptions and
motives of selected Malaysian managers on CSR by using Institutional theory …

[PDF][PDF] Empowering society for better corporate social responsibility (CSR): The case of Malaysia

A Amran, MM Zain, M Sulaiman, T Sarker, SK Ooi - Kajian Malaysia, 2013 - academia.edu
This article presents a theoretical proposition based on stakeholder theory for better
Corporate Social Responsibility (CSR) practices, specifically in the context of Malaysia. The …

[PDF][PDF] Board independence, ownership and CSR of Malaysian large firms

SN Abdullah, NR Mohamad… - Corporate Ownership & …, 2011 - virtusinterpress.com
The purpose of this study is to determine whether board independence and ownership have
any influence on the decision on CSR disclosure. This study uses the proportion of pages in …

Realising corporate social responsibility in Malaysia: A view from the accounting profession

N Zulkifli, A Amran - Journal of corporate citizenship, 2006 - JSTOR
This paper explores the level of awareness and the perceptions of accounting professionals
in Malaysia of the basic concepts, elements and functions of corporate social responsibility …

Corporate social reporting in Malaysia: an institutional perspective

AB Amran, SS Devi - World Review of Entrepreneurship …, 2007 - inderscienceonline.com
An increasing trend is observed among Malaysian corporations in disclosing social and
environmental information (ACCA, 2002). However, it is unclear as to why Malaysian …