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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 of the company to society at large. The CSR supports the Triple Bottom Line Reporting which emphasizes on the economic, social and environmental bottom-line wellness.

As cited in Hofstede (1980), Kluckhohn , 1951 describe culture as:

'Culture consists in patterned ways of thinking, feeling and reacting, acquired and transmitted mainly by symbols, constituting the distinctive achievements of human groups, including their embodiments in artifacts; the essential core of culture consists of traditional (i.e. historically derived and selected ) ideas and especially their attached values'. (pa€|..?)

Hofstede (1980) also defined culture as the interactive of common characteristics that influence a human group's response to its environment. Culture determines the identity of human group in the same way as personality determines the identity of an individual. The word 'culture' is usually reserved for societies (in modern world known as 'nation') or ethnic or regional group, but it can be applied equally to other human collectivities or categories: an organization, a profession, or a family.

Various researchers have used annual reports as a medium for CSR disclosure. For example, Hackston and Milne (1996) examined some potential determinants (firm's size, profitability and industry type) of social disclosures in New Zealand companies', and examine the research analysts choice of measurement technique of Corporate Social disclosures .They used content analysis to measure corporate social responsibility disclosures. An instrument, checklist, and decision rules were used in their study which include aspect of disclosure themes , evidence of disclosure ( monetary quantification, non-monetary quantification, declarative) and news type (good news, bad news, neutral news) and amount (number of sentences). They found that the highest disclosed theme was Human Resource, followed by Community, Environment, Products and General/Others.

A study conducted by Thomas and Simerly (1995), addressed the theoretical and empirical on the issue between top managers and corporate social performance. In their study, they perceive that the top managers of an organization as people who make important decisions about its future direction and also play a critical role in the articulation of its stance with reference to its stakeholders and constituents. They found that top managers, top management team and CEO'S are important determinants to social performance outcome. Therefore, from their study, it is found that top managers particularly board of directors, CEO, Chairman are important determinants to the social performance of organizations.

In Malaysia, only few study examined the relationship between corporate governance characteristics and corporate social reporting. Most of the study concentrated on the relationship between corporate governance characteristics and voluntary disclosure. Guan Yeik (2006) examined the relationship between independent non-executives, female directors and managerial ownership towards corporate social disclosure in 200 companies listed in Main Board of Bursa Malaysia in the year 2004. Her study used the proportion of pages devoted to different themes of social disclosure over the tota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。