A Comparative study of Corporate Social Responsibility Strategy of listed Companies in China and Malaysia

摘要

The objective of my study is to contrast corporate social responsibility (CSR) strategy between the companies of China and of Malaysia with respect to the media used, amount of information released, content involved, nature and type of corporate social disclosure (CSD). The hypotheses are: (a) the level and focus of CSD are different between Malaysian and Chinese listed companies; (b) the different of level and focus of CSD between Malaysian and Chinese listed companies are based on the characteristics in firm size, industry sector, management preference, and shareholder type; (c) the original reason of different CSR strategy lies on the difference in legislation, economic structure, and social culture of the two countries. This study considers companies listed on main board of stock exchange house of the two countries.