Abstract
The aim of this study is to examine the relationship between board size and CEO duality, and corporate social responsibility (CSR). A total of 91 public listed companies from Bursa Malaysia representing the sample of the current study were selected. Secondary data were used and sourced from annual report on the companies. Using descriptive statistics, the existence and the extent of CSR disclosure on Malaysian companies were ascertained. An analysis of the quantitative data was then made using the Partial Least Squares (PLS). The findings from this research show that the role of board size suggest a significant and positive relationship with CSR disclosure. On the other hand, CEO duality on CSR disclosure indicates a negative relationship. This research contributes to the existing literature in terms of the roles of board Size and CEO duality on CSR initiatives. Furthermore, It highlights the necessity of following the new trends in corporate governance field by investigating its mechanisms with the new trendsin financial Industry from Islamic perspective as this might be positively added to the field of corporate governance due to the high significant role for these two fields.
Highlights
Countries in both developed and developing economies put more attention on dealing with corporate governance in their corporations Abushammala et al (2015)
This system increases the interest of the shareholders via relying on set of robust mechanisms and principles of corporate governance to control the actions of the companies based on principles of disclosure and transparency
Larger board size has a positive impact on firm performance with its two measurements: Return on Assets (ROA) and Return on Equqity (ROE), (Alabdullah et al (2018) ; Alabdullah (2016c) CG is a source of much interest worldwide as it is a useful tool to reduce or mitigate any business crises on the one hand, and on the other CG can be utilized as a building block for the firms to maximize their value by creating a competitive advantage, enabling their performance to be enhanced and thereby leading to an overall improvement in a country’s economy Alabdullah (2016d)
Summary
Countries in both developed and developing economies put more attention on dealing with corporate governance in their corporations Abushammala et al (2015). Yuen et al (2008) whom researched on the influence of ownership features, corporate governance mechanism and firm specific features on the CSR disclosure of randomly selected 200 public listed companies in China and found a negative relationship between CEO duality and the extent of disclosures. This is supported by empirical studies such as Uwalomwa and Ajibolade (2013) ; Michelon and Parbonetti (2012) it is hypothesized that: H2: CEO duality is negatively impacts CSR
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
