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企业的社会责任报告(CSR)已经被用来作为一个过程进行问责的责任向利益相关者报告的积极和消极影响,社会作为一个整体。本文的目的是分析在公司的年度报告中，企业社会责任信息的披露水平，以及文化价值观之间的关系(董事会的种族作为代理),公司治理特征和在马来西亚上市公司企业社会责任信息披露截至2006年。内容分析被用来构建企业社会责任信息披露指数公司的年度报告。这项研究的结果表明,公司年度报告的企业社会责任信息披露水平指数是8.45%。保密公司的披露水平指数是33.3%。公司治理特征之间的关系,文化和企业社会责任披露表明，委员会的独立性,政府所有权,外国所有权和股东总数显著影响上市公司的企业社会责任信息披露水平在马来西亚，截至2006年。

介绍

企业社会报告是一种方法,用来公司发布或披露股东进行的企业社会责任活动。企业社会责任报告已被用来作为流程执行的责任问责向利益相关者报告的积极和消极影响社会作为一个整体。倾斜(2004)表明,有一个由组织及其环境之间的联系活动后续报道。声明暗示公司报告的链接提供动力。所确认的倾斜(2004),随着管理者越来越意识到环境的挑战和活动,他们可能会披露更多的信息。

在马来西亚企业社会信息披露，相比滞后于其他亚洲国家，如新加坡、泰国和韩国。钱伯斯、月亮和沙利文(2003)通过网站分析，研究了企业社会责任(CSR)。报告在亚洲7个国家的50强公司，在七个被选择的亚洲国家中有更少的CSR公司，相比于英国和日本的公司。

Governance, Cultural Values and Corporate Social Responsibility in malaysian companies

corporate social responsibility reporting (CSR) has been used as a process to carry out the duty of accountability in reporting to the stakeholders on the positive and negative effects to society as a whole.The objective of this paper is to analyze the level of CSR disclosure in company's annual report and the relationship between cultural values (Board of director's ethnicity as a proxy), Corporate Governance characteristics and CSR disclosure in Malaysian Public Listed companies for the year ended 2006. Content analysis has been used to construct the CSR disclosure index in companies' annual report. The findings of the study showed that the level of CSR disclosure in companies Annual Report Index is 8.45 percent. The non-disclosure companies are 33.3 percent. The relationship between corporate governance characteristics, culture and CSR disclosure showed that the audit committee independence, government ownership, foreign ownership and total number shareholders significantly influence the level of CSR disclosure of public listed companies in Malaysia for the year ended 2006.

介绍——INTRODUCTION

Corporate social reporting is one approach where companies published or disclosed their corporate social responsibility activities to their shareholders. Corporate social responsibility reporting has been used as a process to carry out the duty of accountability in reporting to stakeholders the positive and negative effects on society as a whole. Tilt (2004) showed that there was a link between environmental activities undertaken by organizations and their subsequent reporting. The statement implied that the link provides motivation for firms to report. As affirmed by Tilt (2004), that as managers becomes more aware of the environmental challenges and activities, they are likely to disclose more.

Corporate Social Disclosure in Malaysia is lagging far behind as 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 websites analysis of the top 50 companies in Asia and found that there were fewer CSR companies in the seven selected Asian countries as compared to UK and Japan companies. The mean for the seven countries studied, show a score of 41% which is below half the score for the UK (98%) and Japan companies (96%). Their study found that only 25% of the companie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。