Abstract
The main objective of this study is to investigate Corporate Social Responsibility (CSR) practices by listed companies in Malaysia and Singapore. These companies have been classified as sustainability index companies by the stock exchanges in those countries. Sustainability is a sister concept of CSR. The results of the study show the influence of the stock exchanges and government in business CSR initiatives. The second objective of this study is to suggest three variables, namely Government Link Companies, Reporting Website and Assurance Report, to mirror the recent changes in CSR practices. The results also show the significant influence of these three variables in explaining the current business CSR practice in two countries. Finally, the study also suggests that future research should employ third party CSR data, for the accuracy and reliability of the result.
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