Corporate social disclosure in Shell Malaysia Berhad corporate reports 1968-2003: Pursuing for corporate legitimacy or managing reality?

• Main Authors: Abdul Rahman, Azhar, Mohd Nasir, Mohd Herry, Abdul Aziz, Norazita Marina, Shaari, Hasnah
• Format: Conference or Workshop Item
• Language: English
• Published: 2007
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/2865/1/10-205-1-PB%5B1%5D_hasnah_shaari.pdf; http://repo.uum.edu.my/2865/
• Institution: Universiti Utara Malaysia

This paper examines the nature of corporate social reporting (CSR) in the annual reports of a company in Malaysia and tries to explain whether the changes in disclosure level do conform with legitimacy theory. The published annual corporate reports of the multinational company, Shell Malaysia Berhad...