Business, Management and Accounting
7 years ago

Companies in Malaysia Show Mixed Results in Linking CSR to Performance

SHS Web of Conferences
CSR Inflections: An Overview of CSR Practices on Financial Performance by Public Listed Companies in Malaysia
Norwazli Bt Abdul Wahab, Noryati Bt Ahmad, Haslinda Yusoff

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The article explores how companies in Malaysia disclose their corporate social responsibility (CSR) practices and how it affects their financial performance. Companies in developed countries are better at CSR disclosure compared to those in developing countries like Malaysia. The study created a CSR disclosure index to measure company performance based on their societal contributions. The findings show that CSR activities can have positive, negative, or no impact on a company's financial performance.