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s provided extensive coverage with over ten pages of reporting its corporate social responsibility. They also found that another 50% of CSR companies provided about three to ten pages for CSR reporting. This finding demonstrated that CSR reporting in Malaysia is relatively low as compared to other Asian countries.

The focus on CSR in Malaysia has also received government's attention. The Government's has taken steps by implementation of Bursa Malaysia CSR Framework (2006) as a mechanism to further promote corporate social responsibility (CSR) among public listed companies (PLC) in Malaysia. These incentives are in line with international trends.

Past studies have shown that there are various factors that drive for CSR reporting and environmental reporting in Malaysia. According to ACCA (2002) among the driving forces for environmental reporting in Malaysia were the introduction of the Malaysian Code on Corporate Governance listing requirements, the National Annual Corporate Award (NACRA) and ACCA Award named as Malaysian Environmental Reporting Award (MERA), recently in year 2004 changed to Malaysian Environmental and Social Reporting Award (MESRA).Corporate governance is the process and structure that is used to direct and manage the business and affairs of the company towards enhancing business prosperity and corporate accountability .The practice of good corporate governance demands a sense of belief and commitment from the people who run the company, namely the board of directors and senior management. These factors supported by the Malaysian government encouragement and motivations for Malaysian companies to report environmental information in their annual report in the speech budget of the year 2007 and 2008.

There are several studies that describe the culture influences on accounting systems and financial disclosure (Archambault and Archambault, 2003; Gray, 1988; Haniffa and Cooke, 2002; Haniffa and Cooke, 2005; Jaggi and Low,2000 ; Salleh, Stewart and Manson,2006; Sudarwan and Fogarty, 1996 and Tsui, 2001; ). As cited in Haniffa and Cooke (2002), Alhabshi (1994), p.24 stated that the way managers perform their roles and functions may be affected by their own tradition, history, beliefs, values and culture.

The effect of culture on the developments of accounting practices in Malaysia has recently drawn the attention of a number of accounting researchers (Abdul Rahman and Mohamed Ali, 2006; Che Ahmad, Houghton and Muhammad Yusof, 2006; Haniffa and Cooke, 2002; Haniffa and Cooke, 2005; 2005; Patel, Harrison and Mc Kinnon, 2002; Salleh, Steward and Manson, 2006, and Yatim, Kent and Clarkson, 2006,).

Thus, the researcher intends to look into the influences of culture in enhancing the relationship between corporate governance and CSR disclosure. This study ties together the three streams of research, corporate governance, culture and corporate social responsibility (CSR) reporting and it investigates the relationship between the three. Specifically this study attempts to look into the governance structures and culture as predictors towards the extent of CSR disclosure among public listed companies in Malaysian public listed companies.

文献综述——LITERATURE REVIEW

The Bursa Malaysia CSR Framework (2006) defined Corporate Social Responsibility as an open and transparent business practices that are本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。