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This research explores the relationship between board composition and the level of CSR disclosure in Malaysian firms. The current research utilised content analysis of annual reports readily available from Malaysian Stock Exchange. The results of the current research prove that three factors are found to be linked with the extent of CSRD. They are Family director, Bumiputera Muslim director and the existence of Shariah Board. However, one factor is positively linked with the extent of CSRD. However, the female director was determined to be insignificant compared to the other predictive variables.

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Board Characteristics and Disclosure of Corporate Social Responsibility in Malaysia

  • 章节

  • 发表日期：

    2025年

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  • Abdul Wahid Bin Mohd Kassim,
  • Raman Bin Noordin,
  • Junainah Jaidi,
  • Sulaiman Bin Tahajuddin

摘要

This research explores the relationship between board composition and the level of CSR disclosure in Malaysian firms. The current research utilised content analysis of annual reports readily available from Malaysian Stock Exchange. The results of the current research prove that three factors are found to be linked with the extent of CSRD. They are Family director, Bumiputera Muslim director and the existence of Shariah Board. However, one factor is positively linked with the extent of CSRD. However, the female director was determined to be insignificant compared to the other predictive variables.