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Several new variables were also identified and statistically tested to larger samples.
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Corporate Social Reporting in Malaysia: A mixed method approach
INTRODUCTION
Current development in social accounting presents an interesting phenomenon. Many surveys indicate that the number of companies engaging in corporate social and environmental disclosure reporting (henceforth CSR) is on the increase, including in Malaysia (KPMG, 2002, ACCA, 2002, ACCA, 2004). Among the big multi national companies (MNCs), this practice is already becoming a norm. In some countries CSR is now made mandatory but in Malaysia it is still very much left to the initiatives of the individual firms...
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