Purpose – The purpose of this paper is to explore the availability of risk disclosures in the annual reports of Malaysian companies by focusing on the non-financial section of the reports. In addition, the paper aims to empirically test the sampled companies' characteristics and to compare the...

Purpose – The primary objective of this paper is to explore and interpret the perceptions and motives of selected Malaysian managers on CSR by using Institutional theory. Design/methodology/approach – The paper attempts to explain the local CSR trend by interviewing senior managers from...

Purpose – The purpose of this paper is to explore the availability of risk disclosures in the annual reports of Malaysian companies by focusing on the non‐financial section of the reports. In addition, the paper aims to empirically test the sampled companies' characteristics and to compare...

Purpose – The primary objective of this paper is to explore and interpret the perceptions and motives of selected Malaysian managers on CSR by using Institutional theory. Design/methodology/approach – The paper attempts to explain the local CSR trend by interviewing senior managers from...