This report delves into the practices of social disclosure and accountability within environmentally sensitive industries in Malaysia. It begins with an introduction outlining the study's background, aims, and objectives, followed by a comprehensive literature review covering corporate social reporting, types of disclosures (quantitative, qualitative, and monetary), and the influence of company characteristics. The report explores theoretical foundations like social contract, accountability theory, legitimacy theory, stakeholder theory, and political economy theory. The methodology section details the research approach, design, data collection methods, sampling, and analysis techniques. The findings are presented with descriptive data, themes of disclosure, and regression analyses to assess the impact of company characteristics on disclosure practices and the relationship between profitability and social disclosure. The conclusion summarizes the key findings and offers recommendations for future research, providing valuable insights into the importance of social and environmental responsibility within the Malaysian business landscape. The report also includes appendices with detailed regression results.
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