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      Motivations for Corporate Social Reporting and Non-Reporting in Malaysia: An Exploratory Study From a Public Relations Perspective

      Tee, Keng Kok
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      Tee, K. K. (2009). Motivations for Corporate Social Reporting and Non-Reporting in Malaysia: An Exploratory Study From a Public Relations Perspective (Thesis, Doctor of Philosophy (PhD)). The University of Waikato, Hamilton, New Zealand. Retrieved from https://hdl.handle.net/10289/2573
      Permanent Research Commons link: https://hdl.handle.net/10289/2573
      Abstract
      Corporate social reporting, embracing the triple bottom line reporting concept, entails

      the reporting of economic, social and environmental performance as opposed to the

      more narrow focus on conventional financial reporting. Many corporations are now

      engaging in environmental and social reporting in an effort to communicate the social

      and environmental effects of organisations‟ operations to particular interest groups

      within society.

      The main objective of this thesis is to examine corporate motivations and hesitations

      to undertake social reporting in Malaysia. Most studies have so far applied

      quantitative method on themes identification to determine rationales for corporate

      social reporting. Little attention has been given to in-depth primary and secondary

      data to understand rationales for corporate social reporting in a national context. In

      addition to motivation, this study fills the gap in the literature by investigating

      corporate reluctance for social reporting.

      A qualitative approach was adopted for this study. A mixed method of data

      collection, consisting of both semi-structured interviews and corporate social reports,

      was used. A total of 20 interviews were conducted with representatives of six

      reporting and six non-reporting corporations, and eight non-corporate respondents

      representing the Malaysian political and social sectors. In addition to primary data,

      corporate social information in annual reports and corporate websites of six reporting

      corporations was also collected to support the interviews. Thematic analysis was

      applied to identify salient themes to explain both corporate motivation and hesitation

      for social reporting. The analysis was divided into two levels: corporation and

      society.

      At the corporate level, results identify public relations as the central motivation for

      social reporting. More specifically, the concepts of image and identity, issues

      management, two-way symmetrical and asymmetrical communication, autocommunication,

      and publicity are used to explain the adoption of social reporting.

      Image and identity and issues management were also among the concepts applied to

      explain corporate hesitation for social reporting. However, the results also support

      stockholder theory and reveal the lack of public relations understanding to be the

      cause of the low acceptance of social reporting. In-depth analysis revealed

      organisational legitimacy as the main reason to explain both motivation and

      hesitation for social reporting.

      Corporations require stakeholder support for their continual existence. At the societal

      level analysis, the concept of political economy was applied to explain the limited

      social reporting practice in the Malaysian context. Finally, the implications for both

      practising as well as neglecting social reporting are discussed using the concept of the

      risk society.
      Date
      2009
      Type
      Thesis
      Degree Name
      Doctor of Philosophy (PhD)
      Publisher
      The University of Waikato
      Rights
      All items in Research Commons are provided for private study and research purposes and are protected by copyright with all rights reserved unless otherwise indicated.
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