The Influence of Boards of Directors, Ownership Structures and Women on Boards on the Extent of Corporate Social Responsibility Reporting in Malaysian Public Listed Companies ROSHIMA SAID, SYAHIZA ARSADA AND RAHAYATI AHMAD

Corporate social reporting in Malaysia is lagging far behind compared to other Asian countries such as Singapore, Thailand and South Korea. Chambers, Moon and Sullivan (2003) investigated Corporate Social Responsibility (CSR) reporting in seven countries through website analysis of the top 50 companies in Asia through the penetration of CSR reporting within countries, the extent of CSR reporting within companies and the waves of CSR engaged in. The findings showed that there were fewer CSR companies in the seven selected Asian countries compared to the UK and Japan. The mean for the seven countries studied gives a score of 41 per cent, which is below half the score for the UK (98 per cent) and Japan (96 per cent). From the study, Malaysia showed fewer CSR companies compared to Singapore, Thailand and South Korea.