DISCLOSING SOCIAL RESPONSIBILITY INFORMATION VIA THE INTERNET: A STUDY ON COMPANIES IN MALAYSIA

Abstract

This study investigates the extensiveness of and the potential factors that may influence social responsibility disclosures (SRD) made via the Internet by companies in Malaysia. The findings from this study will contribute to augment the discourse on this subject, from the perspective of a developing country, in which new insights have been added to the analysis of SRD disclosure mechanisms by Malaysian companies. Content analysis was applied on four categories of SRD, namely; environmental, human resources, products and consumers, and community involvement. Multivariate analysis, meanwhile, was similarly conducted in examining four influencing factors of SRD; which comprises of corporate size, industry affiliation,