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The number of Shari’ah Compliant companies is tremendously increasing year by year in Malaysia. In an attempt to win the trust and confidence of its Muslim investors and stakeholders, the Shari’ah Compliant companies must portray their sincerity and earnestness in complying with Islamic values which may have implications on winning the trust of Muslim investors largely from oil-rich Arab Gulf Region which have flush of funds currently. Thus, the purpose of the study is to gauge the extent of the corporate ethical identity (CEI) that is being incorporated by the Shari’ah Compliant companies in Malaysia.

This study used the content analysis to develop CEI by adding all the items covering the four themes, which were underlying philosophy and values, interest-free and Islamically acceptable activities, developmental and social goals and environment theme. This CEI index was developed by using the dichotomous, which the score of ‘1’, if the company disclose the items and ‘0’, if it is not. The process will add all the scores and equally weighted.

The study showed that the level of communicated ethical identity disclosed in annual reports of Shari’ah Compliant companies for the year ended 2008 is relatively low with average of 23.66%. Overall, the findings of the study showed that the Shari’ah Compliant companies revealed more communicated ethical identity on Theme 1 (underlying philosophy and values) in the annual reports for the year ended 2008. In addition, in the year 2008, the findings showed that the dimension of developmental and social goals has the most influence towards the ethical identity index of Shari’ah Compliant companies.

The source of data in this study is limited to companies’ annual report. In other words, the extent of communicated ethical identity index is constructed limited to company’s annual report. The study has shown that annual reports is not the only means or medium of disclosure. Hence, studying other forms of disclosure on communicated ethical identity could possibly complement and add value to any investigation on the nature and extent of communicated ethical identity through annual reports in the future.

The study is expected to alert the Securities Commission with regard to the definition of Shari’ah Compliant companies which should not just include ‘good public perception and image company’ but also the extent of the application of Islamic values in the conduct of their businesses.

The study provides a new benchmark of an ideal Islamic communicated CEI index based on Shari’ah principles and also past literatures. The study developed a checklist from preliminary checklist with 88 items based on Berrone, Surroca, and Tribo (2005), Haniffa and Hudaib (2007) and Roshima, Yuserrie and Hasnah (2009). In order to develop the checklist, the researchers also look on the definition of Islamic ethics defined by Khan (2009).

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.

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.

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.

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.

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.

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.

Corporate social responsibility (CSR) is a concept that extends the traditional focus of business in achieving bottom-line results to triple bottom-line results and the concept of sustainability that focus on economic, environmental and social performance. The Bursa Malaysia CSR Framework (2006) defined CSR as open and transparent business practices that are based on ethical values and respect for the community, employees, the environment, shareholders and other stakeholders. This CSR framework was designed to deliver sustainable value to the society at large.

Güler Aras (www.guleraras.com) is professor of finance and dean of the faculty of economic and administrative sciences at Yildiz Technical University, Istanbul, Turkey. She is also visiting professor at De Montfort University, Leicester, UK. Her research is into financial economy and financial markets with particular emphasis on the relationship between corporate social responsibility, sustainability and a firm's financial performance. Güler has published more than 15 books and has contributed over 150 articles to academic, business and professional journals and magazines and to edited book collections. One of the most recent books (2009) is The Durable Corporation: Strategies for Sustainable Development (with David Crowther), which addresses the topical issue of the sustainability of corporate activity. Güler is a founder and member of various associations and research centres in Turkey and worldwide. She is also a member of a number of international editorial and advisory boards and is vice chair of the Social Responsibility Research Network; series editor of the Gower Applied Research in Corporate Social Responsibility book series; associate editor of Social Responsibility Journal and convenor of the International Conference Series on Corporate Social Responsibility, now in its 10th year. She has also spoken extensively at conferences and seminars and has acted as a consultant to a wide range of government and commercial organisations.

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.

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.

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.

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.

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.

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.