Eng, Kar Seong
(2021)
The Determinants Of Corporate Social Responsibility Disclosure On Social Media By Malaysian Public Listed Companies.
Masters thesis, Perpustakaan Hamzah Sendut.
Abstract
This study examines the determinants of corporate social responsibility disclosure on social media by Malaysian public listed companies. First, the study analysed the company website link in Bursa Malaysia for each Malaysian public listed companies, and from the company official website, the official social media link will be determined if it can be found on the company’s website. Out of 806 Malaysian public listed companies as of 31st December 2017, a total of 114 Malaysian public listed companies were having official social media. Hence, 114 Malaysian public listed companies were the total population and the unit of analysis for this study. This has ascertained the status quo of social media used by Malaysian public listed companies. The findings show that a majority of Malaysian companies do not have official social media. Second, this study analysed the content of official social media from day one until the last date of data collection, which was 31st December 2017. This has enabled the identification of the extent of voluntary disclosure through social media by Malaysian public listed companies. The findings reveal that majority of Malaysian companies do not disclose the corporate social responsibility disclosure on social media. Third, the study explored the relationship between the stakeholder management and the corporate social responsibility disclosure on social media by using stakeholder theory. The determinants include profitability, ownership concentration, companies’ reputation, leverage, company’s age, degree of internationalisation and business life cycle. By using multiple regression analysis, the results indicate that only companies’ reputation has a significant relationship with the corporate social responsibility disclosure on social media. Fourth, an interview has been conducted as follow up on the post-analysis of the statistical results. This has allowed more insights to be obtained apart from the quantitative results and findings. A total of three key informants has been interviewed. The study attempted to contribute to voluntary disclosure literature by examining factors that motivate companies to engage in innovative social media using Technology 2.0 which allows interactive communication among the users. In addition, the study provides an insight to the investors who are interested in monitoring the voluntary disclosure and the factors of disclosing the corporate social activities by the companies. Results from this study will also provide information to regulators who are interested in monitoring the corporate social responsibility disclosure on social media.
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