Azhar A. Rahman, M. A. M. Hashim, Fathiyyah Abu Bakar
The purpose of this paper is to examine the themes, locations, extent, and also trends of corporate social responsibility (CSR) disclosure of Bank Islam Malaysia Berhad (BIMB) from 1992 to 2005. A disclosure index (checklist) and the extent of such disclosures were measured using content analysis based on number of sentences. The findings of this study show that BIMB prefers to disclose themes associated with employees, product, and service contributions and community involvement. Among the most popular locations in disclosing such information are in the chairman’s statement, financial statements, and directors’ report. The results also reveal that the bank has improved in terms of volume and the manner of presenting or disclosing CSR from year to year. This study is the first of its kind to be conducted on a company in a specific industry in Malaysia using a longitudinal approach, and its empirical findings complement the findings of prior studies.
{"title":"Corporate Social Reporting: A Preliminary Study of Bank Islam Malaysia Berhad (BIMB)","authors":"Azhar A. Rahman, M. A. M. Hashim, Fathiyyah Abu Bakar","doi":"10.22164/ISEA.V4I1.45","DOIUrl":"https://doi.org/10.22164/ISEA.V4I1.45","url":null,"abstract":"The purpose of this paper is to examine the themes, locations, extent, and also trends of corporate social responsibility (CSR) disclosure of Bank Islam Malaysia Berhad (BIMB) from 1992 to 2005. A disclosure index (checklist) and the extent of such disclosures were measured using content analysis based on number of sentences. The findings of this study show that BIMB prefers to disclose themes associated with employees, product, and service contributions and community involvement. Among the most popular locations in disclosing such information are in the chairman’s statement, financial statements, and directors’ report. The results also reveal that the bank has improved in terms of volume and the manner of presenting or disclosing CSR from year to year. This study is the first of its kind to be conducted on a company in a specific industry in Malaysia using a longitudinal approach, and its empirical findings complement the findings of prior studies.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"4 1","pages":"18-39"},"PeriodicalIF":0.0,"publicationDate":"2010-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168606","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper advances previous research of sustainability disclosure by focusing on informationdisclosed in the companies’ web site rather than through annual reports. Despite looking at thelisted companies in general, this study attempts to consider the practice of disclosing sustainabilityinformation in the Malaysian Shari’ah-Compliant listed companies, which represented87% of the total listed securities or 64.3% of the market capitalization on Bursa Malaysia website. This study used Islamicity Disclosure Index consists of Shari’ah Compliance Indicator,Corporate Governance Index and Social/Environmental Index, and the data is analysed using acontent analysis. The results of the study suggest that the sustainability disclosure by MalaysianShari’ah-compliant listed companies fall significantly on corporate governance index themes,followed by social/environmental index themes. However, Malaysian Shari’ah-compliant listedcompanies did not clearly disclose the items under Shari’ah compliance index. Contrary to ourexpectation, most of the companies disclose the items measured in the annual reports linked tothe companies’ web site and are thus not fully in the web site.
{"title":"Sustainability Disclosure among Malaysian Shari‟ah-Compliant listed Companies: Web Reporting","authors":"Rapiah Mohammed, Kasumalinda Alwi, C. Jamil","doi":"10.22164/ISEA.V3I2.42","DOIUrl":"https://doi.org/10.22164/ISEA.V3I2.42","url":null,"abstract":"This paper advances previous research of sustainability disclosure by focusing on informationdisclosed in the companies’ web site rather than through annual reports. Despite looking at thelisted companies in general, this study attempts to consider the practice of disclosing sustainabilityinformation in the Malaysian Shari’ah-Compliant listed companies, which represented87% of the total listed securities or 64.3% of the market capitalization on Bursa Malaysia website. This study used Islamicity Disclosure Index consists of Shari’ah Compliance Indicator,Corporate Governance Index and Social/Environmental Index, and the data is analysed using acontent analysis. The results of the study suggest that the sustainability disclosure by MalaysianShari’ah-compliant listed companies fall significantly on corporate governance index themes,followed by social/environmental index themes. However, Malaysian Shari’ah-compliant listedcompanies did not clearly disclose the items under Shari’ah compliance index. Contrary to ourexpectation, most of the companies disclose the items measured in the annual reports linked tothe companies’ web site and are thus not fully in the web site.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"3 1","pages":"160-179"},"PeriodicalIF":0.0,"publicationDate":"2009-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168568","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Effective Corporate Social Responsibilities or CSR initiatives shall be taken keeping all the stakeholder‘s issues in mind including the legal, ethical, commercial and other expectations society has for the business. CSR initiatives in India are now taken by many companies. Especially for the FMCG companies, where the major challenge is reduction of packaging materials, these companies are doing work in the field of Environment, Health care, Education, Community welfare, Women's empowerment and Girl Child care. Companies like Hindustan Unilever started work on CO2 reduction also. The websites of these companies are providing information about their CSR initiatives but are found not updated regularly. For checking their CSR performance, Karmayog Rating is taken. The rating gives good insight on CSR ratings of major FMCG companies of India. The method of calculating the rating also discussed. In appendices, India‘s top three major FMCGs companies overall CSR initiatives are discussed.
{"title":"Corporate Social Performance of Indian FMCG Companies Introduction of CSR, framework and Karmayog CSR Ratings with three top Indian FMCG companies CSR initiatives","authors":"Saeed Khan","doi":"10.22164/ISEA.V3I2.43","DOIUrl":"https://doi.org/10.22164/ISEA.V3I2.43","url":null,"abstract":"Effective Corporate Social Responsibilities or CSR initiatives shall be taken keeping all the stakeholder‘s issues in mind including the legal, ethical, commercial and other expectations society has for the business. CSR initiatives in India are now taken by many companies. Especially for the FMCG companies, where the major challenge is reduction of packaging materials, these companies are doing work in the field of Environment, Health care, Education, Community welfare, Women's empowerment and Girl Child care. Companies like Hindustan Unilever started work on CO2 reduction also. The websites of these companies are providing information about their CSR initiatives but are found not updated regularly. For checking their CSR performance, Karmayog Rating is taken. The rating gives good insight on CSR ratings of major FMCG companies of India. The method of calculating the rating also discussed. In appendices, India‘s top three major FMCGs companies overall CSR initiatives are discussed.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"3 1","pages":"180-201"},"PeriodicalIF":0.0,"publicationDate":"2009-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168582","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper investigates whether determinants of financial disclosure are similar to environmental disclosure through the Internet. In other words, this paper examines the relationship between Internet financial disclosure (IFD), Internet environmental disclosures (IED) and six variables, namely, ethnic of chief executive officer (CEO), leverage, level of technology, listing status, profitability, and firm size. Six hypotheses formulated in this study were analyzed using data collected from the websites of 189 Malaysian listed companies in 2006. The results indicate that level of technology, ethnic of CEO and firm size are significant factors in explaining both IFD and IED. It is also observed that listing status is positively related to the level of IFD but not IED. On the other hand, profitability is significant factor in explaining the level of IED but not IFD. Finally, leverage is not significantly related to both IFD and IED.
{"title":"Internet Financial and Environmental Disclosures by Malaysian Companies","authors":"Ali Saleh Ahmed Alarussi, M. Hanefah, M. Selamat","doi":"10.22164/ISEA.V3I1.35","DOIUrl":"https://doi.org/10.22164/ISEA.V3I1.35","url":null,"abstract":"This paper investigates whether determinants of financial disclosure are similar to environmental disclosure through the Internet. In other words, this paper examines the relationship between Internet financial disclosure (IFD), Internet environmental disclosures (IED) and six variables, namely, ethnic of chief executive officer (CEO), leverage, level of technology, listing status, profitability, and firm size. Six hypotheses formulated in this study were analyzed using data collected from the websites of 189 Malaysian listed companies in 2006. The results indicate that level of technology, ethnic of CEO and firm size are significant factors in explaining both IFD and IED. It is also observed that listing status is positively related to the level of IFD but not IED. On the other hand, profitability is significant factor in explaining the level of IED but not IFD. Finally, leverage is not significantly related to both IFD and IED.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"3 1","pages":"3-25"},"PeriodicalIF":0.0,"publicationDate":"2009-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168373","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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