Corporate Social Reporting in Malaysia: An institutional perspective

World Review of Entrepreneurship, Management and Sustainable Development

Volumn 3, Issue 1, 2007, Pages 20-36

  Amran, Azlan Bin ^a   Devi, S Susela ^a  

^a SCHOOL OF PHYSICS   (Malaysia)

Author keywords

Corporate social reporting; CSR; Institutional theory; Malaysia; Qualitative

Indexed keywords

EID: 34047247753     PISSN: 17460573     EISSN: 17460581     Source Type: Journal    
DOI: 10.1504/WREMSD.2007.012128     Document Type: Article

References (40)

1. ACCA (2002) The State of Corporate Environmental Reporting in Malaysia, Certified Accountants Educational Trust, London.
2. Adams, C.A. (2002) 'Internal organizational factors influencing corporate social and ethical reporting; beyond current theorizing', Accounting, Auditing and Accountability Journal, Vol. 15, No. 2, pp.223-250.
3. Andrew, B.H., Gul, F.A., Guthrie, J.E. and Teoh, H.Y. (1989) 'Note on corporate social disclosure practices in developing countries: the case of Malaysia and Singapore', British Accounting Review, Vol. 21, No. 4, pp.371-376.
4. Bansal, P. and Roth, K. (2000) 'Why companies go green: a model of ecological responsiveness', Academy of Management Journal, Vol. 43, No. 4, pp.717-736.
5. Buhr, N. (1998) 'Environmental performance, legislation and annual report disclosure: the case of acid rain and Falconbridge', Accounting, Auditing and Accountability Journal, Vol. 11, No. 2, pp.163-190.
6. Collins, R. (1979) The Credential Society, Academic Press, New York.
7. Cormier, D. and Magnan, M. (2003) 'Environmental reporting management: a continental European perspective', Journal of Accounting and Public Policy, Vol. 22, pp.43-62.
8. Creswell, J.W. (2003) Research Design Qualitative and Quantitative Approaches, 2nd ed., Sage Publications, Thousand Oaks, California.
9. Deegan, C. (2002) 'Introduction: the legitimizing effect of social and environmental disclosures- a theoretical foundation', Accounting, Auditing and Accountability Journal, Vol. 15, No. 3, pp.282-311.
10. Denzin, N.K. and Lincoln, Y.S. (1994) Handbook of Qualitative Research, Sage Publications, Thousand Oaks, California.
11. Dillard et al. (2004) 'The making and remaking of organization context, duality and the institutionalization process', Accounting, Auditing & Accountability, Vol. 17, No. 4, pp.506-542.
12. DiMaggio, P.J. and Powell, W.W. (1983) 'The iron cage revisited: institutional isomorphism and collective rationality in organizational fields', American Sociology Review, Vol. 48, pp.146-160.
13. Elkington, J. (1999) Triple Bottom Line Reporting, Australian CPA, March.
14. Gray, R.H., Kouhy, R. and Lavers, S. (1995) 'Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure', Accounting, Auditing and Accountability Journal, Vol. 8, No. 2, pp.47-77.
15. Gray, R.H., Owen, D.L. and Adams, C.A. (1996) Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting, Prentice-Hall, Henel Hempstead.
16. KPMG (2002) International Survey Corporate Sustainability Reporting, University of Amsterdam, Netherlands.
17. Larson, M.S. (1977) The Rise of Professionalism: a Sociology Analysis, University of California Press, Berkeley.
18. Mathews, M.R. (1997) 'Twenty five years of social and environmental accounting research: Is there a silver jubilee to celebrate?', Accounting, Auditing and Accountability Journal, Vol. 10, No. 4, pp.481-551.
19. Mathews, M.R. and Perera, M.H.B. (1996) Accounting Theory and Development, 3rd ed., Thomas Nelson, Australia.
20. Meyer, J. and Rowan, B. (1977) 'Institutional organizations: formal structures as myths and ceremonies', American Journal of Sociology, Vol. 83, No. 2, pp.840-863.
21. Miles, M.B. and Huberman, A.M. (1994) Qualitative Data Analysis, 2nd ed., Sage Publications, California.
22. Mohamed Zain (1999) Corporate Social Reporting in Malaysia; The Current State of the Art and Future Prospect, PhD Thesis submitted to the University of Sheffield, UK.
23. News Strait Time E-Media (NST E-Media) (2002) Environmental Reporting could be Made Compulsory, Retrieved 20 January from the World Wide Web http://www.emedia.com.my.
24. Nik Ahmad, N.Z. and Abdul Rahim, N.L.A. (2003) 'Awareness of the concepts of corporate social responsibility among Malaysian managers in selected public listed companies', paper presented at the 7th International Conference on Global Business and Economic development, Plaza Athanee Hotel, Bangkok, Thailand, 8-11 January.
25. Nik Ahmad, N.Z. and Sulaiman, M. (2004) 'Environmental disclosures in Malaysia annual reports: a legitimacy theory perspective', International Journal Commerce and Management, Vol. 14, No. 1, pp.44-58.
26. O'Donovan, G. (2002) 'Environmental disclosures in the annual report: extending the applicability and predictive power of the legitimacy theory', Accounting, Auditing and Accountability Journal, Vol. 15, No. 3, pp.344-371.
27. O'Dwyer, B. (2002) 'Managerial perceptions of corporate social disclosure: an Irish story', Accounting, Auditing and Accountability Journal, Vol. 15, No. 3, pp.406-436.
28. Patton, M.Q. (1990) Qualitative Evaluation and Research Methods, 2nd ed., Sage Publications, California.
29. Perry, M. and Teng, T.S. (1998) 'An overview of trends related to environmental reporting in Singapore', Environmental Management and Health, Vol. 10, No. 5, pp.310-320.
30. Schwandt, A.T. (1994) 'Constructivist, interpretist approaches to human inquiry', in the Handbook of Qualitative Research, Sage Publications, Thousand Oaks, California.
31. Scott, R. (1987) 'The adolescence of institutional theory', Administrative Science Quarterly, p.32.
32. Suchman, M.C. (1995) 'Managing legitimacy: strategic and institutional approaches', Academy of Management Review, Vol. 20, No. 3, pp.571-610.
33. Teoh, H.Y. and Thong, G. (1984) 'Another look at corporate social responsibility and reporting: an empirical study in a developing country', Accounting, Organizations and Society, Vol. 9, No. 2, pp.189-206.
34. Thompson, P. and Zakaria, Z. (2004) 'Corporate Social Reporting in Malaysia', Journal of Corporate Citizenship, Vol. 13, Spring, pp.125, 126.
35. Tilling, M. (2001) Corporate Social Reporting: a Cook's Tour, paper presented at the Conference in University of Deakin, Australia.
36. Tilt, C. (2003) 'Review article: accounting, auditing and accountability journal: special issue on legitimacy theory', Social and Environmental Accounting Journal, Vol. 23, No. 2, pp.18-20.
37. Townley, B. (2002) 'The role of competing rationalities in institutional change', Academy of Management Journal, Vol. 45, No. 1, pp.163-179.
38. Wilmshurst, T.D. and Frost, G.R. (2000) 'Corporate environmental reporting: a test of legitimacy theory', Accounting, Auditing and Accountability Journal, Vol. 13, No. 1, pp.10-26.
39. Zeghal, D. and Ahmed, S.A. (1990) 'A Comparison of social responsibility information disclosure media used by Canadian firms', Accounting, Auditing and Accountability Journal, Vol. 3, No. 1, pp.38-53.
40. Zucker, L.G. (1987) 'Institutional theories of organization', Annual Review of Sociology, p.13.