Business accountability in corporate social responsibility: case studies of a multinational corporation and a government linked company / Fathilatul Zakimi Abdul Hamid

Numerous studies have investigated corporate social responsibility (CSR) towards stakeholders, but little is known concerning the process of how corporations are accountable in their CSR initiatives. This study posits that accountability is an integral part of the business strategy. Hence, the study aims to gain a deeper understanding of corporate accountability from the perspective of CSR initiatives in Malaysia. As such, the research addressed three aims: i) to conceptualise the meaning of accountability; ii) to provide insightful understanding of institutionalised corporate accountability mechanisms; iii) to theorising the concept from a CSR business initiatives perspective. Qualitative research methodology was employed appropriate for eliciting the process of accountability from the CSR perspective. Specifically, this study comprised a multiple case study for which two telecommunications companies were selected. The telecommunications industry contributes to the country’s economic development and has a different shareholding structure from other firms

The Extend Of Corporate Social Disclosure By Banks And Finance Companies In Malaysia

The objective of this research is to investigate the extent of social disclosure practiced by banks and finance companies in Malaysia. The social disclosure items selected in this study was replicated from a study by the AAA Committee on Accounting for Social Performance in 1975 and the other by the NAA Committee on Accounting for Corporate Social Performance in 1977. This study empirically examines the relationship between firm characteristic and the level of social disclosure. The findings from this research show that social disclosure level among banks and finance companies in Malaysia is still low. In addition, firm size was found to have a positive relationship with the amount of social disclosure made by firms. However the variables profitability, scope of business, listing status and audit firm size show insignificant relationship

Dealing with Un(Expected) Ethical Dilemma: Experience from the Field

Despite the growing interest in qualitative research and discussion of ethics, there has been little focus in the literature on the specific ethical dilemmas faced by researchers. In this paper, we share our fieldwork experiences regarding the ethical dilemmas that we encountered while doing research on a sensitive topic. Specifically, we share some of the ethical dilemmas, that is, concerning confidentiality, anonymity, legitimacy, controversial data, interpretation and off-the-record data, which emerged from the research. Most importantly, this paper shares ideas concerning how researchers might deal with ethical issues while preserving their integrity in the research process. Overall, this paper suggests approaches that qualitative researchers can adopt when doing research on sensitive topics. The paper contributes towards closing an existing gap in the literature, making visible the challenges frequently faced by qualitative researchers, that is, the vulnerability of researchers while preserving research integrity. Finally, this paper concludes with the suggestion that ethical dilemmas are part of the research process in doing qualitative research. However, it is suggested that future research should focus on ethical issues from the perspective of the researchers as well as the respondents

Corruption – Why do they do it?

The Corruption Perception Index (CPI) for Malaysia shows undesirable results, indicating the issue of corruption should be taken seriously. To address the corruption issue social constructionist perspective is employed, specifically qualitative methodology is used to gain an insight of the phenomenon.This qualitative study investigates the factors contributing to the occurrence of corruption in the Malaysian context.A total of twelve interviews were conducted.The respondents in the study were practitioners, representatives from government agencies and senior public sector officials.Several themes emerged as to why people are corrupt, including: power, opportunity and moral impurity.This study suggests determinants of individual acts of corruption in the Malaysian context.The findings will be useful for practitioners and regulators as the findings can provide insightful information to support the proactive measure to fight corruption

The Role of Environmental Policy in Influencing Governance and Sustainability Practices Among Nigerian Quoted Companies: A Proposed Framework

Purpose: This study aimed to introduce a moderator to strengthen the relationship between institutional factors and corporate managers’ immersion as governance attributes toward firms’ sustainability initiatives.   Theoretical framework: A proposed model based on the developed hypothesis was formulated based on empirical and theoretical facts to support the concepts of institutional and legitimacy theories.   Design/methodology/approach: The research uses a quantitative method that examines the quoted companies rated and ranked by Nigeria’s World CSR Consensus rating, including all Financial and Non-Financial sectors. It also assesses the companies’ roles in encouraging friendly environmental practices.   Findings: The consequence of this report shows that Just 26 corporations have occupied a position on corporate social responsibility (CSR) initiatives, with Access Bank having the highest significant value of 99% and UAC Nigeria Plc having the lowest value of 1%. Additionally, only 90 out of 156 Nigeria’s publicly traded firms have been assessed and recognized by CSRHUB, having the lowest percentage.   Research, Practical & Social implications: since there are no standard ways of enhancing the institutional factors and corporate managers’ immersion rapport to add to the body of knowledge, Environmental Policy is proposed and recommended as essential in shaping future planning and sustainability practices.   Originality/value: To strengthen and increase the sustainability practices success of these firms, they must pay more attention to the environmental policies and the factors that influence them. Further studies might consider improving the research by analyzing the variables in the proposed model based on the hypothesis formulated and the time-variant

A case study of corporate social responsibility by Malaysian government link company

The objective of the study is to investigate the CSR practice by the one of the Malaysian Government Link Company via case study approach.As a GLC's the business has to balance its profit with social responsibility to the state and society.According to the literature in modern era of CSR, the business social responsibility starts when the business determines their act in economic and social obligation.The result of the study shows that the business CSR initiative has changed from altruistic to its core competency.Furthermore, its revise CSR agenda has contributed to the state socio-economic development as suggested by the Father of Social Responsibility on the business social obligation postulate

Why does business involve in corporate responsibility?

The study shows that how coercive isomorphism has influenced business to associated its Corporate Responsibility initiatives into business core activity.By employ case study methodology, the research demonstrates that the well defined CR framework, is not only improved business financial performance, but also has changed employee behaviors that lead into business sustainability.Furthermore, our result supports prior literature on top management strategic leadership is essential in successful CR planning and implementation

Dealing with un(expected) ethical dilemma: experience from the field

Despite the growing interest in qualitative research and discussion of ethics, there has been little focus in the literature on the specific ethical dilemmas faced by researchers. In this paper, we share our fieldwork experiences regarding the ethical dilemmas that we encountered while doing research on a sensitive topic. Specifically, we share some of the ethical dilemmas, that is, concerning confidentiality, anonymity, legitimacy, controversial data, interpretation and off-the-record data, which emerged from the research. Most importantly, this paper shares ideas concerning how researchers might deal with ethical issues while preserving their integrity in the research process. Overall, this paper suggests approaches that qualitative researchers can adopt when doing research on sensitive topics. The paper contributes towards closing an existing gap in the literature, making visible the challenges frequently faced by qualitative researchers, that is, the vulnerability of researchers while preserving research integrity. Finally, this paper concludes with the suggestion that ethical dilemmas are part of the research process in doing qualitative research. However, it is suggested that future research should focus on ethical issues from the perspective of the researchers as well as the respondents

Sustainability reporting for the Malaysian companies: A preliminary study

This study is conducted in order to explore the disclosures and reporting done by companies listed in the main board at Bursa Malaysia.The sustainability reporting is perceived to be important by the minority or majority shareholders in making decision.Furthermore, this research is conducted to delve into the amount of information disclose and report for the 195 companies selected from the main board listed in Bursa Malaysia.This study is based on the GRI Sustainability Reporting Guidelines (2002) that highlighted six main categories of an ideal sustainability reporting; that are stated accordingly as direct economic impacts; environmental; labour practices and decent work; human rights; society and product responsibility. Findings indicate that 195 companies (34%) out of 578 listed in the main board disclosed at least one element of sustainability reporting.The disclosures focus more on the related area concerning with monetary flows from customers by observing the net sales of the companies, corporate structure of the companies, location and size of lands owned, board composition, social impact on community and product services. However, the findings of this research showed that companies are still behind in disclosing the information regarding to human rights performance; water usage; energy; emissions, effluents and waste. Relatively, few companies report on social issues, but more attention is given to the policies and descriptions rather than on performance information, as in the case with environmental information.This study attempts to indirectly assist in improving the quality of disclosures among Malaysian companies and to create awareness on the importance aspects of accountability (Maunders and Burritt 1991; Gray et al. 1996) and transparency from the stakeholders and public perspective as a whole (Pratt 2003)

Corporate social responsibility: Institutional legitimacy action and strategy

The objective of the study is to investigate the Corporate Social Responsibility (CSR) action and strategy used by the top 100 Malaysian Listed Companies followings the 1997 Asian's financial crisis. This research focus on Malaysian companies because Malaysia considered as one of the largest stock market in Southeast Asia countries. These studies utilize company's annual reports as a proxy for their CSR initiatives. As crisis has resulted negative impact to country and society, the result of the study shows that the economic crisis have motivated government and business to joint hand together to mitigate the impacts, as evident since 1920s i.e. after the Stock Market crash in United States and World War II. On the other hand, the crisis has also provide opportunity for the business to redirect away from a threat to an opportunity that differentiate them from the others. Furthermore, the study fairly explains legitimacy theory notions on the managerial actions from the Institutional lens namely "Institutional Legitimacy". Finally, apart from offerings descriptive contribution, our ambition is to assist future research on the post economic crisis particularly after the 2008 global economic crisis. This is because the state social structures, communities and people's ways of life were completely re-shaped after the economic changes