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1 – 2 of 2Roshima Said, Yuserrie Hj Zainuddin and Hasnah Haron
The purpose of this paper is to examine the relationship between corporate governance characteristics, namely the board size, board independence, duality, audit committee, ten…
Abstract
Purpose
The purpose of this paper is to examine the relationship between corporate governance characteristics, namely the board size, board independence, duality, audit committee, ten largest shareholders, managerial ownership, foreign ownership and government ownership and the extent of corporate social responsibility disclosure.
Design/methodology/approach
The content analysis was used to extract the CSR disclosure items from annual report and companies' web sites. Then, a CSR disclosure index was constructed after combining CSR disclosure items disclosed both in annual reports and in companies' web sites. Hierarchical regression analysis was used to examine the relationship between the corporate social disclosures index and the independent variables, namely the board size, board independence, duality, audit committee, ten largest shareholders, managerial ownership, foreign ownership and government ownership after statistically controlling the effects of a firm's size and the profitability of the companies.
Findings
Results based on the full regression models indicated that only two variables were associated with the extent of disclosures, namely government ownership and audit committee. Government ownership and audit committee are positively and significantly correlated with the level of corporate social responsibility disclosure. The most significant variable that influences the level of CSR disclosure is government ownership.
Research limitations/implications
The findings are limited to the context of the study and it was limited to Malaysian public listed companies, January to December 2006. The sources of data in this study were companies' annual reports and web sites only.
Practical implications
The study is useful to organizations and statutory bodies to take into consideration in identifying the corporate governance characteristics that will enhance CSR disclosure, since it had been shown in previous studies that corporate social responsibility reporting in Malaysia is generally low. The government can determine how important it is that a company should be willing to allocate their costs towards corporate social responsibility activities. Thus, this study will emphasize the level of activities through corporate social responsibility reporting in Malaysian public listed companies and help the government to ascertain the level of corporate social responsibility activities through corporate social responsibility reporting among Malaysian public listed companies.
Originality/value
The study reveals the extent of the disclosure of corporate social responsibility to companies web sites and constructed the CSR index based on two sources of data, namely companies' web sites and annual reports.
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Abdul Hafaz Ngah, Yuserrie Zainuddin and Ramayah Thurasamy
This paper aims to identify the determinants of the adoption factors of Halal warehousing activities among Halal manufacturers in Malaysia. It is hoped that this work would…
Abstract
Purpose
This paper aims to identify the determinants of the adoption factors of Halal warehousing activities among Halal manufacturers in Malaysia. It is hoped that this work would contribute to the growth of research in the area of Halal adoption services.
Design/methodology/approach
The data for this quantitative study were gathered from 140 participants of the Malaysia International Halal Showcase 2013. Smart PLS version 2.0 was used to analyze the relationship of each construct using the structural equation modeling approach.
Findings
Awareness, complexity and top management support were found to be the determinant factors in the Halal warehousing services adoption among Malaysian Halal manufacturers. Supplier availability was found to have a negative relationship in the adoption of Halal warehousing services.
Research limitations/implications
The findings of this study revealed some important implications and great values among researchers, Halal service providers and the government sector. It is also hoped that the findings of this study would give some insights into the adoption of Halal warehouse services. However, many other variables such as perceived benefits, consumer pressure and, also, industry pressure which may also contribute to a better understanding of Halal services should also be considered.
Practical implications
The Halal service providers should focus their offer of services not only to areas around Kuala Lumpur and Selangor but also to other areas in Malaysia. There is a great demand for their services throughout the whole nation, as the Halal manufacturers are scattered all over East and West Malaysia.
Originality/value
This study is an attempt to investigate and develop the Halal warehousing adoption model that was theoretically grounded in the technology, organization and environment (TOE) framework. This study found that the TOE framework could explain better each variable which has a relationship with the adoption of Halal warehousing activities.
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