-
Journal menu
- General information
- Editorial Board and External Reviewers
- Journal Policies
- Publication Ethics and Malpractice Statement
- Instructions for authors
- Paper reviewing
- Article processing charge
- Feedback from stakeholders
- Journal’s Open Access statement
- Order hard copies of the journal
- 50 most cited papers in the journal
CEO DUALITY AND CORPORATE SOCIAL RESPONSIBILITY REPORTING: EVIDENCE FROM MALAYSIA
Download This Article
Nurulyasmin Binti Ju Ahmad, Afzalur Rashid 
, Jeff Gow
Abstract
This study aims to examine the impact of CEO duality on Corporate Social Responsibility (CSR) reporting by public listed companies in Malaysia. Content analysis was used to determine the extent of CSR reporting. A reporting level index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resource, Marketplace and Other. In order to determine the relationship between CEO duality and CSR reporting, an Ordinary Least Square regression was employed. The finding of the study is that, there is no significant association between CEO duality and CSR reporting. CEOs have little interest to promote CSR as it is not cost free and may lead to loss of individual wealth. The finding of this study implies that dual leadership structure reduces checks and balance and makes CEOs less accountable to all stakeholders. As for regulators, this study will provide valuable input to assist in their continuous efforts to improve corporate governance and social responsibility practices that may promote the interest of all stakeholders.
Keywords: Corporate Social Responsibility, CEO Duality, Agency Theory, Stewardship Theory, Malaysia
Date received: 04 October 2016
Date accepted: 17 December 2016
How to cite this paper: Ju Ahmad, N. B, Rashid, A., & Gow, J. (2017). CEO duality and corporate social responsibility reporting: Evidence from Malaysia. Corporate Ownership & Control, 14(2), 69-81. https://doi.org/10.22495/cocv14i2art7
