Readability of Corporate Social Responsibility Communication in Malaysia

Corporate Social Responsibility and Environmental Management Vol. 18, No.1 , pp. 50-60

11 Pages Posted: 24 Mar 2010 Last revised: 29 Nov 2014

See all articles by Aishah Abu Bakar Attamimi

Aishah Abu Bakar Attamimi

affiliation not provided to SSRN

Rashid Ameer

IPU New Zealand Tertairy Institute

Date Written: January/February 2011

Abstract

This study examines the readability of CSR communication (disclosure) for a sample of listed firms in Malaysia. The study employs Readability Formulae and finds that the extent of syntactic complexity making it difficult to comprehend the CSR communication of the listed firms varies from very difficult to fairly difficult. There is a relationship between the readability of the CSR communication and firm performance. Our findings imply that management of poorly performing firms deliberately choose difficult language in CSR communication which supports the obfuscation hypothesis. Our study contributes significantly to research in CSR literature by enumerating the syntactical difficulties in the corporate annual CSR communications.

Keywords: CSR, Social responsibility communication, stakeholder engagement, Malaysia

Suggested Citation

Attamimi, Aishah Abu Bakar and Ameer, Rashid, Readability of Corporate Social Responsibility Communication in Malaysia (January/February 2011). Corporate Social Responsibility and Environmental Management Vol. 18, No.1 , pp. 50-60, Available at SSRN: https://ssrn.com/abstract=1572131 or http://dx.doi.org/10.2139/ssrn.1572131

Aishah Abu Bakar Attamimi

affiliation not provided to SSRN ( email )

Rashid Ameer (Contact Author)

IPU New Zealand Tertairy Institute ( email )

57 Aokautere Drive
Fitzherbert
Palmerston north
New Zealand

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