Amran, Azlan Bin; Devi, S. Susela - In: World Review of Entrepreneurship, Management and … 3 (2007) 1, pp. 20-36
An increasing trend is observed among Malaysian corporations in disclosing social and environmental information (ACCA, 2002). However, it is unclear as to why Malaysian companies produce Corporate Social Reports voluntarily. Extant literature reveals a gap in identifying an appropriate theory to...