Board Diversity and Disclosure of Corporate Social Responsibility Link: A Study in Malaysia

Tariq Tawfeeq Yousif Alabdullah and Essia Ries Ahmed

The main aim of the present study is to test board diversity and the disclosure of corporate social responsibility link. This Research was used for collection data the annual report for the year of 2018 for listed firms in Malaysia. The data collection was examined via Smart PLS and SPSS in analyzing and concluding the results for the present study. Based on the present study, the diversity in ethnicity and the diversity in education are significantly and positively linked that would impact on the disclosure of CSR. The findings showed that companies have a higher background level of diversity in education and ethnicity leads to focus highly on CSR disclosures. This research also revealed that the big size firms and high profitability intend to be with high disclosure of CSR. However, the current study intends to enhance disclosure of CSR of the companies that determine the right direction to enhance it.

Volume 11 | 11-Special Issue

Pages: 1124-1131

DOI: 10.5373/JARDCS/V11SP11/20193144