Authors : Che Ku Hisam Che Ku Kassim and Azuraidah Taib
Abstract: The extant research on Corporate Social and Environmental Reporting (CSER) has largely been examined from the primary stakeholders’ perspective. A paucity of research looking at the point of view of the secondary stakeholders is observed in the literature. The power of Non-Governmental Organizations (NGOs) as secondary stakeholders in recent years is evident, but a lack of research on this aspect contributes to the limited understanding of the extent of influence that they may pose on the reporting practices of companies. The aims of this paper are twofold. Firstly, it attempts to examine whether NGOs in Malaysia can be regarded as a group of users of CSER. And secondly, it intends to examine the potential action that may be exploited by the NGOs in influencing the disclosure practices of the companies. A mail survey is sent to fifty NGOs all over Malaysia. In addition, post-survey interviews are performed in order to provide more evidence and assistance in the interpretation of the survey findings. Overall, the results suggest that NGOs in Malaysia can be regarded as a user group of CSER and that they prefer an indirect approach in exerting influence. However, the results should be treated with caution as only a small number of NGOs participated in the survey and interviews.
Che Ku Hisam Che Ku Kassim and Azuraidah Taib, 2016. Malaysian Ngos’ Perceptions of Corporate Social and Environmental Reporting. International Business Management, 10: 2694-2705.