Board meeting frequency and corporate social responsibility (CSR) reporting : evidence from Malaysia

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dc.contributor.authorJu Ahmad, Nurulyasmin Bintien_ZA
dc.contributor.authorRashid, Afzaluren_ZA
dc.contributor.authorGow, Jeffen_ZA
dc.date.accessioned2018-08-15T12:07:19Z
dc.date.available2018-08-15T12:07:19Z
dc.date.issued2017
dc.descriptionCITATION: Ju Ahmad, N. B., Rashid, A. & Gow, J. 2017. Board meeting frequency and corporate social responsibility (CSR) reporting : evidence from Malaysia. Corporate Board: role, duties and composition, 13(1);87-99, doi:10.22495/cbv13i1c1art3.
dc.descriptionThe original publication is available at https://www.virtusinterpress.org
dc.description.abstractThis 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.en_ZA
dc.description.urihttps://www.virtusinterpress.org/BOARD-MEETING-FREQUENCY-AND.html
dc.description.versionPublisher's version
dc.format.extent13 pages
dc.identifier.citationJu Ahmad, N. B., Rashid, A. & Gow, J. 2017. Board meeting frequency and corporate social responsibility (CSR) reporting : evidence from Malaysia. Corporate Board: role, duties and composition, 13(1);87-99, doi:10.22495/cbv13i1c1art3
dc.identifier.issn2312-2722 (online)
dc.identifier.issn1810-8601 (print)
dc.identifier.otherdoi:10.22495/cbv13i1c1art3
dc.identifier.urihttp://hdl.handle.net/10019.1/104272
dc.language.isoen_ZAen_ZA
dc.publisherVirtus Interpress
dc.rights.holderAuthors retain copyright
dc.subjectSocial responsibility of businessen_ZA
dc.subjectSocial responsibility of business -- Accountingen_ZA
dc.subjectSocial responsibility of business -- Standardsen_ZA
dc.titleBoard meeting frequency and corporate social responsibility (CSR) reporting : evidence from Malaysiaen_ZA
dc.typeArticleen_ZA
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