Corporate Governance and Corporate Social Responsibility Disclosures: An Emphasis on the CSR Key Dimensions
Journal of Accounting and Auditing: Research & Practice
Purpose: This study explores the possible effects of Corporate Governance (CG) on Corporate Social Responsibility Disclosures (CSRD) practices, based on four CSR key dimensions, amongst publicly listed companies in Malaysia. Design/methodology/approach: The study considers corporate governance mechanisms which include board independence, board size, board meetings…