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Article
Publication date: 22 October 2018

Sahar E-Vahdati, Norhayah Zulkifli and Zarina Zakaria

The purpose of this paper is to systematically review the literature on corporate governance and sustainability integration in identifying the main rigidity, infirmity and…

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1543

Abstract

Purpose

The purpose of this paper is to systematically review the literature on corporate governance and sustainability integration in identifying the main rigidity, infirmity and gaps in the current literature, and also to mention future research paths.

Design/methodology/approach

A systematic literature review of existing international papers is used through quantitative and qualitative approach by selecting 27 articles published in Scopus.

Findings

The review suggests although integration of governance into sustainability is interpreted differently in a geographical area, vision, mission and leadership are the most significant drivers of sustainability framework dealing corporate governance. Despite the limitation which is related to the choice of number and type of keywords and journals, outcomes and the interpretation, generalization and application of results, sustainability frameworks suggest a number of avenues for investors, policy makers and future market scenario which will increase the efficiency of companies.

Research limitations/implications

This research uses limited number of reviews by the common features of Scopus search as previous studies. This review study reflects corporate governance to sustainability models and provides opportunities to researchers for a more in-depth investigation into the theoretical advancement and joint work of sustainability and corporate governance which better inform strategies and implementations of governmental structures.

Originality/value

This paper undertakes a significant thorough systematic review for sustainability integration with corporate governance literature. It gives a written work review and reference index from1995 to 2017, useful for both academics and professionals.

Details

Corporate Governance: The International Journal of Business in Society, vol. 19 no. 2
Type: Research Article
ISSN: 1472-0701

Keywords

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Article
Publication date: 29 June 2010

Mustaruddin Saleh, Norhayah Zulkifli and Rusnah Muhamad

The aim of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to institutional ownership (IO) of Malaysian public listed companies (PLCs).

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8610

Abstract

Purpose

The aim of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to institutional ownership (IO) of Malaysian public listed companies (PLCs).

Design/methodology/approach

Testing of hypotheses have been conducted by applying multivariate regression techniques utilizing longitudinal data analysis of companies' annual reports. Two well‐established models, the fixed effects model and random effects model are conducted in this paper.

Findings

Results which confirmed earlier estimations indicated that there are positive and significant relationships between CSR disclosure (CSRD) and IO. This result suggests that Malaysian PLCs are able to attract and maintain their institutional investors while they engage in social activities.

Practical implications

Companies should be encouraged to be involved in CSR activities as one of their strategies in attracting investment as well as to improve their reputation and image.

Originality/value

Most studies on CSRD in Malaysia pertain to the analysis of such reporting and motivations of managers towards CSRD. This paper conducts a comprehensive empirical research on the relationship between CSRD and IO in Malaysian PLCs.

Details

Managerial Auditing Journal, vol. 25 no. 6
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 27 September 2011

Mustaruddin Saleh, Norhayah Zulkifli and Rusnah Muhamad

The purpose of this paper is to examine the relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) of Malaysian public listed…

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5125

Abstract

Purpose

The purpose of this paper is to examine the relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) of Malaysian public listed companies (PLCs) as an emerging market setting.

Design/methodology/approach

A longitudinal data analysis with a large‐sample testing was carried out from 200 Malaysian PLCs by using panel data analysis during a seven‐years period. The statistical power with fixed effect and random effect model was utilized.

Findings

Results of earlier estimations indicate that there are positive and significant related of the CSR on CFP. Two of the CSR dimensions, namely employee relations and community involvement, were found to be positively related to financial performance. This proves that CSR practices can be considered as effort to enhance the financial performance of PLCs in Malaysia. The results also reveal that there is limited evidence of the relationship between CSR and CFP in the longterm.

Practical implications

These findings suggest that Malaysian PLCs should be involved consistently in their CSR practices because CSR has a significant impact on improving financial performance in Malaysian PLCs.

Originality/value

The majority of studies on CSR in Malaysia pertain to the analysis of such reporting and motivations of managers toward CSR practices. This study conducts a comprehensive empirical research on the relationship between CSR and CFP in Malaysian PLCs.

Details

Asia-Pacific Journal of Business Administration, vol. 3 no. 2
Type: Research Article
ISSN: 1757-4323

Keywords

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Book part
Publication date: 1 December 2009

Norhayah Zulkifli, Brian Telford and Neil Marriott

Purpose – During the past decade in Malaysia, there has been a rise in the number of companies engaging in a rudimentary form of social and environmental reporting, and…

Abstract

Purpose – During the past decade in Malaysia, there has been a rise in the number of companies engaging in a rudimentary form of social and environmental reporting, and this has coincided with high-profile media coverage of environmental disasters in the country. The purpose of this article is to explore the perceptions of accounting practitioners in Malaysia to social and environmental accounting (SEA).

Methodology/approach – The study utilises a mixed-method approach and involves 245 survey questionnaire respondents, 7 in-depth interviews and the qualitative data from 123 of the survey respondents.

Findings – The level of knowledge and awareness of accounting practitioners in Malaysia of SEA is low. They are sceptical about quantification and valuation issues, but are able to see that reform, which would have to be driven by legislation, and could improve business performance regarding social justice and environmental quality.

Research limitations/implications – This study enables the development of SEA and reporting framework as a vehicle for further discussions on business communication and the participants’ perceptions relating to social and environmental accountability in Malaysia. It postulates the strong likelihood that SEA will take root in Malaysia given the strong undercurrents of accounting and business malpractices and the clarion call by many for the reinstatement of the ethical dimension of the profession.

Originality/value of the article – While most research on SEA and reporting in the context of Malaysia focuses on the disclosure aspects, this article explores the perceptions of accounting practitioners and establishes their insights on the issue of social and environmental accountability and reporting.

Details

Accounting in Emerging Economies
Type: Book
ISBN: 978-1-84950-626-7

Content available
Article
Publication date: 24 October 2008

Downloads
139

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 8
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 19 September 2008

Downloads
687

Abstract

Details

Pacific Accounting Review, vol. 20 no. 3
Type: Research Article
ISSN: 0114-0582

Content available
Article
Publication date: 3 October 2008

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448

Abstract

Details

Qualitative Research in Accounting & Management, vol. 5 no. 3
Type: Research Article
ISSN: 1176-6093

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Book part
Publication date: 1 December 2009

Abstract

Details

Accounting in Emerging Economies
Type: Book
ISBN: 978-1-84950-626-7

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Book part
Publication date: 7 February 2013

Jamilah Ahmad and Suriati Saad

The goal of Corporate Social Responsibility (CSR) is to ensure that organisations embrace social responsibility and cultivate activities that provide positive impact on…

Abstract

The goal of Corporate Social Responsibility (CSR) is to ensure that organisations embrace social responsibility and cultivate activities that provide positive impact on the environment, society, consumers, employees, communities and all other members of the public sphere. Therefore, it is highly important to enhance and augment the teaching of CSR across various disciplines in higher learning institutions. Since 2006, most organisations in Malaysia have been highly encouraged to carry out their Social Responsibility activities, with the government providing support for CSR policies through its tax reduction incentives. Various CSR awards and acknowledgement of the awards provide high value and positive reputation to the organisations that implement CSR-related activities. As a result there is an increasing awareness among businesses to focus beyond compliance with laws in order to respond to the dynamic economic, societal and environmental changes.

Details

Education and Corporate Social Responsibility International Perspectives
Type: Book
ISBN: 978-1-78190-590-6

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