Another look at corporate social responsibility and reporting: An empirical study in a developing country

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Abstract

This paper presents a view of corporate social responsibility accounting and reporting from the standpoint of a developing country. The study is based on a personal interview questionnaire survey conducted by the authors with mainly chief executive officers in one hundred companies operating in Malaysia. Various aspects of corporate social performance, including social reporting, are examined. The findings indicate that social reporting lags behind corporate social involvement and that major corporate attention is focused on activities relating to employees and products/services. In addition, the results show that corporate size and national origin of corporate ownership are relevant in reflecting the extent of social commitments made by companies.

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The authors gratefully acknowledge the financial assistance provided by The Konrad Adenauer Foundation of West Germany and the technical support from The International Institute for Environment and Society of The Science Center in West Berlin for making this research project possible. The authors also would like to acknowledge the helpful comments of the anonymous reviewers of earlier drafts of this paper.

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